Textual Amendments
F1Ss. 115, 116 repealed by Statute Law (Repeals) Act 1976 (c. 16), Sch. 1 Pt. XVIII
(1)As from the appointed day, section 9 of the M1Stamp Act 1891 (penalty for frauds in relation to adhesive stamps) shall have effect as if references therein to such stamps included references to adhesive postage stamps.
(2)The following enactments making provision with respect to the institution of, and otherwise in relation to, proceedings for the recovery of fines under the Acts relating to inland revenue, namely, sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890, section 121 of the M2Stamp Act 1891 and section 7(5) of the M3Revenue Act 1898, shall not apply to proceedings in respect of an offence under section 9 of the Stamp Act 1891 committed on or after the appointed day in relation to a postage stamp, but any such proceedings shall be summary ones.
(1)The definitions of “die” and “stamp” in section 27 of the M4Stamp Duties Management Act 1891 shall, for the purposes of the application thereof, on and after the appointed day, to section 13 of that Act (offences in relation to dies and stamps), have effect as if the reference to the Commissioners of Inland Revenue included a reference to the Post Office and as if references to any duty included references to postage.
(2)Matters or things seized under the authority of a warrant issued under section 16 of the said Act of 1891 on or after the appointed day shall, if they relate to postage, be delivered to the Post Office instead of to the Commissioners of Inland Revenue.
Marginal Citations
The Commissioners of Inland Revenue may make arrangements with the Post Office whereunder they, in consideration of the making to them by it of such payments as may be agreed between them and it with the approval of the Treasury, stamp paper sent to them for the purpose of its being stamped for use as postcards or reply-postcards or covers or envelopes of postal packets with stamps denoting the appropriate postage.
Stamps current immediately before the appointed day for denoting duties of postage (whether or not they denote also other duties) shall be deemed for all purposes to be postage stamps.
Textual Amendments
F2S. 121 repealed by Social Security Act 1973 (c. 38), Sch. 28 Pt. I
Modifications etc. (not altering text)
C1S. 121: power to continue conferred (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 5, 7(2), Sch. 3 para.15
Textual Amendments
F3S. 122 repealed by National Debt Act 1972 (c. 65), s. 17, Sch.
In the foregoing provisions of this Part of this Act, “postage” (except in the expression “duties of postage”), means postage chargeable by the Post Office, and “postage stamp” shall be construed accordingly.
Textual Amendments
Textual Amendments
F5Ss.127, 130, 131 repealed by British Telecommunications Act 1981 (c. 38), Sch. 6 Pt. I