Finance Act 1985

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.

(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.