PART IIIStamp Duty

87Certificates

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.

2

The Treasury may make regulations providing that an instrument which is of a kind specified in them, and which would apart from this subsection be chargeable with stamp duty of a fixed amount under any provision so specified, shall not be charged with such duty under that provision if it is certified to be an instrument of that kind.

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 or Treasury (as the case may be) 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.