Part III Stamp Duty
87 Certificates.
1
The Commissioners may make regulations providing that an instrument which is of a kind specified in them—
a
shall be certified to be an instrument of that kind, and
b
shall not be treated as duly stamped if it is not so certified.
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3
Certification under this section shall be by such method as the regulations may specify, and in particular they may provide for a certificate to be borne by or attached to or otherwise associated with an instrument in such manner as they may specify.
4
A certificate under this section shall be in such form and signed by such person as the regulations may specify.
5
Regulations under this section may contain such incidental or consequential provisions as the Commissioners F2... think fit.
6
Regulations under this section may make different provision for different cases or descriptions of case.
7
The power to make regulations under this section shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.