Stamp Duties Management Act 1891

1891 CHAPTER 38 54 and 55 Vict

An Act to consolidate the Law relating to the Management of Stamp Duties.

[21st July 1891]

Modifications etc. (not altering text)

C1 Power to apply Act conferred by (with modification) National Debt Act 1972 (c. 65), s. 10(1)

C2 This Act is not necessarily in the form in which it has effect in Northern Ireland

C3 Power to apply Act conferred by Betting and Gaming Duties Act 1981 (c.63, SIF 12:2), s. 12(2), Sch. 1 para. 2(3)

C4 Power to apply Act conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 8(3)(b)

C5 Power to apply Act conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 8(3)(b)

Application of Act U.K.

1 Act to apply to all stamp duties. U.K.

All duties for the time being chargeable by law as stamp duties shall be under the care and management of the Commissioners, and this Act shall apply to all such duties and to all fees which are for the time being directed to be collected or received by means of stamps.

Mode of recovering Money received for Duty U.K.

Modifications etc. (not altering text)

C6 S.2 amended by Crown Proceedings Act 1947 (c.44), s. 14(1)(b)

2 Moneys received for duty and not appropriated to be recoverable in High Court. U.K.

(1) Every person who, having received any sum of money as or for any duty, or any fee collected by means of a stamp, does not apply the money to the due payment of the duty or fee, and improperly withholds or detains the same, shall be accountable for the amount of the duty or fee, and the same shall be a debt from him to Her Majesty, and recoverable as such accordingly.

(2) The Commissioners may sue out of the High Court in England or Ireland, or of the Court of Session sitting as the Court of Exchequer in Scotland, as the case may require, a writ of summons commanding any such person to deliver an account of every sum of money so received by him, and withheld or detained, and to pay the money to them, together with the costs of the proceedings, or to show cause to the contrary.

(3) If cause is shown the court shall make such order as to the court seems just.

Modifications etc. (not altering text)

C7 Reference to Ireland to be construed as exclusive of Republic of Ireland: S.R. & O. 1923/405 (Rev. X, p. 298; 1923, p. 400), art. 2

Sale of Stamps U.K.

3 Power to grant licences to deal in stamps. U.K.

(1) The Commissioners may, in their discretion, grant a licence to any person to deal in stamps at any place to be named in the licence.

(2) The licence shall specify the full name and place of abode of the person to whom the same is granted, and a description of every house, shop, or place, in or at which he is authorised to deal in stamps.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(4) One licence . . . . . . F2 only shall be required for any number of persons in partnership, and the licence may at any time be revoked by the Commissioners.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F1 S. 3 (3) repealed by Post Office Act 1961 (c. 15), s. 25(1)

F2 Words repealed by Post Office Act 1961 (c. 15), s. 25(1)

F3 S. 3 (5) repealed by Post Office Act 1961 (c. 15), s. 25(2)

4 Penalty for unauthorised dealing in stamps, &c. U.K.

(1) If any person who is not duly appointed to sell and distribute stamps deals in any manner in stamps, without being licensed so to do, or at any house, shop, or place not specified in his licence he shall for every such offence incur a fine of twenty pounds.

(2) If any person who is not duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, has, or puts upon his premises either in the inside or on the outside thereof, or upon any board or any material whatever exposed to public view, and whether the same be affixed to his premises or not, any letters importing or intending to import that he deals in stamps, or is licensed so to do, he shall incur a fine of ten pounds.

Modifications etc. (not altering text)

C8 Ss. 4(1)(2), 6(1), 20, modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6

5 Provisions as to determination of a licence. U.K.

(1) If the licence of any person to deal in stamps expires or is revoked, or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death or bankruptcy, has in his possession any stamps, such person, or his executor or administrator, or the receiver or trustee or official assignee under his bankruptcy, may, within six months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to the chief office or to one of the head offices.

(2) The Commissioners may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, deducting therefrom the proper discount, if proof to their satisfaction is furnished that the same were actually in the possession of the person, whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his death or bankruptcy, and that the stamps were purchased or procured by that person at the chief office or at one of the head offices, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.

6 Penalty for hawking stamps. U.K.

(1) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any stamps, he shall, in addition to any other fine or penalty to which he may be liable, incur a fine of twenty pounds.

(2) In default of payment of the fine, on summary conviction the offender shall be imprisoned for any term not exceeding two months.

(3) All stamps which are found in the possession of the offender shall be forfeited, and shall be delivered to the Commissioners, to be disposed of as they think fit.

(4) Any person may arrest a person found committing an offence against this section, and take him before a justice having jurisdiction where the offence is committed, who shall hear and determine the matter.

Modifications etc. (not altering text)

C9 Ss. 4(1)(2), 6(1), 20, modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 7 repealed by Post Office Act 1953 (c. 36), Sch. 3

8 Discount. U.K.

Upon the sale of stamps such discount shall be allowed to the purchasers thereof as the Treasury direct.

Allowance for Spoiled Stamps U.K.

9 Procedure for obtaining allowance. U.K.

Subject to such regulations as the Commissioners may think proper to make, and to the production of such evidence by statutory declaration or otherwise as the Commissioners may require, allowance is to be made by the Commissioners for stamps spoiled in the cases hereinafter mentioned; (that is to say,):

(1) The stamp on any material inadvertently and undesignedly spoiled, obliterated, or by any means rendered unfit for the purpose intended, before the material bears the signature of any person or any instrument written thereon is executed by any party:

(2) Any adhesive stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the Commissioners been affixed to any material:

(3) Any adhesive stamp representing a fee capable of being collected by means of such stamp which has been affixed to material provided that a certificate from the proper officer is produced to the effect that the stamp should be allowed.

(4) The stamp on any bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance.

(5) The stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands.

(6) The stamp on any bill of exchange or promissory note which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accepted or indorsed, or, being a promissory note, may have been delivered to the payee, provided that another completed and duly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill or note:

(7) The stamp used for any of the following instruments; that is to say,

(a) An instrument executed by any party thereto, but afterwards found to be absolutely void from the beginning:

(b) An instrument executed by any party thereto, but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended.

(c) An instrument executed by any party thereto which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of some necessary party to sign the same or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended:

(d) An instrument executed by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registration within the time required by law, fails of the intended purpose or becomes void:

(e) An instrument executed by any party thereto F5 . . .which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped:

Provided as follows:—

(a) That the application for relief is made within [F6 two years] after the stamp has been spoiled or become useless or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within [F6 two years] after the execution thereof by the person by whom it was first or alone executed or within such further time as the Commissioners may prescribe in the case of any instrument sent abroad for execution or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period;

(b) That in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled;

F7 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Words in s. 9(7)(e) repealed (29.4.1996 with effect as mentioned in Sch. 39 of the repealing Act) by 1996 c. 8, ss. 201, 205, Sch. 39 Pt. III para. 10(2), Sch. 41 Pt. VIII Note

F6 Words substituted by Revenue Act 1898 (c. 46), s. 13

F7 S. 9(7), proviso (c) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. IX Group 1

10 Allowance for misused stamps. U.K.

When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Commissioners may, on application made within [F8 two years] after the date of the instrument, or, if it is not dated, within [F8 two years] after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.

Textual Amendments

F8 Words substituted by Revenue Act 1898 (c. 46), s. 13

11 Allowance how to be made. U.K.

In any case in which allowance is made for spoiled or misused stamps the Commissioners may give in lieu thereof other stamps of the same denomination and value, or if required, and they think proper, stamps of any other denomination to the same amount in value, or in their discretion, the same value in money, deducting therefrom the discount allowed on the purchase of stamps of the like description.

12 Stamps not wanted may be repurchased by the Commissioners. U.K.

When any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Commissioners may, if they think fit, repay to him the value of the stamp in money, deducting the proper discount, upon his delivering up the stamp to be cancelled, and proving to their satisfaction that it was purchased by him at the chief office or at one of the head offices, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, within the period of [F9 two years] next preceding the application and with a bona fide intention to use it.

Textual Amendments

F9 Words substituted by Revenue Act 1898 (c. 46), s. 13

Offences relating to Stamps U.K.

Modifications etc. (not altering text)

C10 Reference to penal servitude to be construed as reference to imprisonment: (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(1) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(1)

[F10 Allowance for lost or spoiled instruments] U.K.

Textual Amendments

F10 S. 12A and crossheading immediately preceding it inserted (29.4.1996 with effect as mentioned in Sch. 39 Pt. III para. 10(4) of the amending Act) by 1996 c. 8, s. 201, Sch. 39 Pt. III para. 10(3)(4)

[F11 12A Lost or spoiled instruments. U.K.

(1) This section applies where the Commissioners are satisfied that:

(a) an instrument which was executed and duly stamped (“the original instrument”) has been accidentally lost or spoiled; and

(b) in place of the original instrument, another instrument made between the same persons and for the same purpose (“the replacement instrument”) has been executed; and

(c) an application for relief under this section is made to the Commissioners; and either

(d) where the original instrument has been lost, the applicant undertakes to deliver it up to the Commissioners to be cancelled if it is subsequently found; or

(e) where the original instrument has been spoiled:

(i) the application is made within two years after the date of the original instrument, or if it is not dated, within two years after the time when it was executed, or within such further time as the Commissioners may allow; and

(ii) no legal proceeding has been commenced in which the original instrument has been or could or would have been given or offered in evidence; and

(iii) the original instrument is delivered up to the Commissioners to be cancelled.

(2) Where this section applies:

(a) the replacement instrument shall not be chargeable with any duty, but shall be stamped with the duty with which it would otherwise have been chargeable in accordance with the law in force at the time when it was executed, and shall be deemed for all purposes to be duly stamped; and

(b) if any duty, interest, fine or penalty was paid in respect of the replacement instrument before the application was made, the Commissioners shall pay to such person as they consider appropriate an amount equal to the duty, interest, fine or penalty so paid.

(3) For the purposes of this section the Commissioners may require the applicant to produce such evidence by statutory declaration or otherwise as they think fit.]

Textual Amendments

F11 S. 12A and the crossheading immediately preceding it inserted (29.4.1996 with effect as mentioned in Sch. 39 Pt. III para. 10(4) of the amending Act) by 1998 c. 8, s. 201, Sch. 39 Pt. III para. 10(3)(4)

13 Certain offences in relation to dies and stamps provided by Commissioners to be felonies. U.K.

Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following; that is to say,

[F12 (1) Forges a die or stamp;

(2) Prints or makes an impression upon any material with a forged die;]

(3) Fraudulently prints or makes an impression upon any material from a genuine die;

(4) Fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part thereof;

(5) Fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;

(6) Fraudulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other stamp;

(7) Fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing whatsoever thereon written, with the intent that any use should be made of the stamp upon such material;

(8) Knowingly sells or exposes for sale or utters or uses [F13 any forged stamp, or] any stamp which has been fraudulently printed or impressed from a genuine die;

(9) Knowingly, and without lawful excuse (the proof whereof shall lie on the person accused) has in his possession [F13 any forged die or stamp or] any stamp which has been fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,

shall be guilty of felony, and shall on conviction be liable to be kept in penal servitude for any term not exceeding fourteen years, or to be imprisoned . . . . . . F14 for any term not exceeding two years.

Textual Amendments

F12 S. 13(1)(2) repealed (E.W.) by Forgery Act 1913 (c. 27), Sch. Pt. I

F13 Words repealed (E.W.) by Forgery Act 1913 (c. 27), Sch. Pt. I

F14 Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)

Modifications etc. (not altering text)

C11 S. 13 amended (E.W.) as to mode of trial by Magistrates' Courts Act 1980 (c.43, SIF 82), s. 17, Sch. 1 para. 12

C12 Reference to penal servitude to be construed as reference to imprisonment: (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(1) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(1)

X1 14 Making paper in imitation of paper used for stamp duties. U.K.

Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused)—

(a) makes or causes or procures to be made, or aids or assists in making, or knowingly has in his custody or possession, any paper in the substance of which shall appear any words, letters, figures, marks, lines, threads, or other devices peculiar to and appearing in the substance of any paper provided or used by or under the direction of the Commissioners for receiving the impression of any die, or any part of such words, letters, figures, marks, lines, threads, or other devices, and intended to imitate or pass for the same; or

(b) causes or assists in causing any such words, letters, figures, marks, lines, threads, or devices as aforesaid, or any part of such words, letters, figures, marks, lines, threads, or other devices and intended to imitate or pass for the same, to appear in the substance of any paper whatever,

shall be guilty of felony, and shall on conviction be liable to be kept in penal servitude for any term not exceeding seven years, or to be imprisoned . . . . . . F15 for any term not exceeding two years.

Editorial Information

X1 S. 14 extended by Revenue Act 1898 (c. 46), s. 12; repealed (E.W.) by Forgery Act 1913 (c. 27), Sch.

Textual Amendments

F15 Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)

X2 15 Possession of paper, plates, or dies used for stamp duties. U.K.

Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused) purchases or receives or knowingly has in his custody or possession—

(a) any paper manufactured and provided by or under the direction of the Commissioners, for the purpose of being used for receiving the impression of any die before such paper shall have been duly stamped and issued for public use; or

(b) any plate, die, dandy-roller, mould, or other implement peculiarly used in the manufacture of any such paper,

shall be guilty of a misdemeanour, and shall on conviction be liable to be imprisoned . . . . . . F16 for any term not exceeding two years.

Editorial Information

X2 S. 15 extended by Revenue Act 1898 (c. 46), s. 12; repealed (E.W.) by Forgery Act 1913 (c. 27), Sch.

Textual Amendments

F16 Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)

Modifications etc. (not altering text)

C13 S. 16 extended by Revenue Act 1898 (c. 46), s. 12; amended by Post Office Act 1969 (c. 48), s. 118(2)

16 Proceedings for detection of forged dies, &c. U.K.

On information given before a justice upon oath that there is just cause to suspect any person of being guilty of any of the offences aforesaid, such justice may, by a warrant under his hand, cause every house, room, shop, building, or place belonging to or occupied by the suspected person, or where he is suspected of being or having been in any way engaged or concerned in the commission of any such offence, or of secreting any machinery, implements, or utensils applicable to the commission of any such offence, to be searched, and if upon such search any of the said several matters and things are found, the same may be seized and carried away, and shall afterwards be delivered over to the Commissioners.

17 Proceedings for detection of stamps stolen or obtained fraudulently. U.K.

(1) Any justice having jurisdiction in the place where any stamps are known or supposed to be concealed or deposited, may, upon reasonable suspicion that the same have been stolen or fraudulently obtained, issue his warrant for the seizure thereof, and for apprehending and bringing before himself or any other justice within the same jurisdiction the person in whose possession or custody the stamps may be found, to be dealt with according to law.

(2) If the person does not satisfactorily account for the possession of the stamps or it does not appear that the same were purchased by him at the chief office or at one of the head offices, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, the stamps shall be forfeited, and shall be delivered over to the Commissioners.

(3) Provided that if at any time within six months after the delivery any person makes out to the satisfaction of the Commissioners that any stamps so forfeited were stolen or otherwise fraudulently obtained from him, and that the same were purchased by him at the chief office or one of the head offices, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, such stamps may be delivered up to him.

18 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown. U.K.

(1) If any forged stamps are found in the possession of any person appointed to sell and distribute stamps, or being or having been licensed to deal in stamps, that person shall be deemed and taken, unless the contrary is satisfactorily proved, to have had the same in his possession knowing them to be forged, and with intent to sell, use, or utter them, and shall be liable to the punishment imposed by law upon a person selling, using, uttering, or having in possession forged stamps knowing the same to be forged.

(2) If the Commissioners have cause to suspect any such person of having in his possession any forged stamps, they may by warrant under their hands authorise any person to enter between the hours of nine in the morning and seven in the evening into any house, room, shop, or building of or belonging to the suspected person, and if on demand of admittance, and notice of the warrant, the door of the house, room, shop, or building, or any inner door thereof, is not opened, the authorised person may break open the same and search for and seize any stamps that may be found therein or in the custody or possession of the suspected person.

(3) All officers of the peace are hereby required, upon request by any person so authorised, to aid and assist in the execution of the warrant.

(4) Any person who

(a) Refuses to permit any such search or seizure to be made as aforesaid; or

(b) Assaults, opposes, molests, or obstructs any person so authorised in the due execution of the powers conferred by this section or any person acting in his aid or assistance,

and any officer of the peace who upon any such request as aforesaid, refuses or neglects to aid and assist any person so authorised in the due execution of his powers shall incur a fine of fifty pounds.

Modifications etc. (not altering text)

C14 Ss. 18(4), 21 modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6

19 Mode of proceeding when stamps are seized. U.K.

Where stamps are seized under a warrant, the person authorised by the warrant shall, if required, give to the person in whose custody or possession the stamps are found an acknowledgment of the number, particulars, and amount of the stamps, and permit the stamps to be marked before the removal thereof.

20 As to defacement of adhesive stamps. U.K.

Every person who by any writing in any manner defaces any adhesive stamp before it is used shall incur a fine of five pounds: Provided that any person may with the express sanction of the Commissioners, and in conformity with the conditions which they may prescribe, write upon or otherwise appropriate an adhesive stamp before it is used for the purpose of identification thereof.

Modifications etc. (not altering text)

C15 Ss. 4(1)(2), 6(1), 20, modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6

21 Penalty for frauds in relation to duties. U.K.

Any person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud Her Majesty of any duty shall incur a fine of fifty pounds.

Modifications etc. (not altering text)

C16 Ss. 18(4), 21 modified by virtue of (E.W.) Criminal Law Act 1977 (c.45, SIF 39:1), s. 31 and Criminal Justice Act 1982 (c.48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c.21, SIF 39:1), ss. 289C, 289G and (N.I.) S.I. 1984/703 (N.I. 3), arts. 5, 6

Miscellaneous U.K.

22 As to discontinuance of dies. U.K.

Whenever the Commissioners determine to discontinue the use of any die, and provide a new die to be used in lieu thereof, and give public notice thereof in the [F17 London, Edinburgh and Belfast Gazettes], then from and after any day to be stated in the notice (such day not being within one month after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die, shall be deemed to be not duly stamped:

Provided as follows:

(a) If any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the United Kingdom, is brought to the Commissioners within fourteen days after it has been received in the United Kingdom, then upon proof of the facts to the satisfaction of the Commissioners the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty:

(b) All persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may at any time within six months after the day stated in the notice send the same to the chief office or one of the head offices, and the Commissioners may thereupon cause the stamp on such material to be cancelled, and the same material, or, if the Commissioners think fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.

Textual Amendments

F17 Words in s. 22 substituted by 1998 c. 36, s. 150(3)

23 Application of Act to excise labels. U.K.

The provisions of this Act in reference to offences relating to stamps shall apply to any label now or hereafter provided by the Commissioners for denoting any [F18 duty of excise other than a duty of excise chargeable on goods imported into the United Kingdom] and any label so provided shall be deemed to be included in the term “stamp” as defined by this Act.

Textual Amendments

F18 Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I

24 Declarations, how to be made. U.K.

Any statutory declaration to be made in pursuance of or for the purposes of this or any other Act for the time being in force relating to duties may be made before any of the Commissioners, or any officer or person authorised by them in that behalf, or before any commissioner for oaths or any justice or notary public in any part of the United Kingdom, or at any place out of the United Kingdom, before any person duly authorised to administer oaths there.

Modifications etc. (not altering text)

C17 S. 24 extended by Revenue Act 1898 (c. 46), s. 7(6) and (E.W.) Solicitors Act 1974 (c. 47), s. 81(1)

C18 S. 24 extended (E.W.) (1. 4. 1991) by Courts and Legal Services Act 1990 (c.41, SIF 76:1), s. 113(3); S.I.1991/608, art. 2, Sch.

25 Mode of granting licences. U.K.

Any licence or certificate to be granted by the Commissioners under this or any other Act for the time being in force relating to duties may be granted by such officer or person as the Commissioners may authorise in that behalf.

26 Recovery of fines. U.K.

All fines imposed by this Act . . . . . . F19 may be proceeded for and recovered in the same manner and in the case of summary proceedings with the like power of appeal as any fine or penalty under any Act relating to the excise.

Textual Amendments

F19 Words repealed by Pharmacy and Medicines Act 1941 (c. 42), Sch. and Customs and Excise Act 1952 (c. 44), Sch. 12 Pt. I

27 Definitions. U.K.

In this Act, unless the context otherwise requires,—

• The expression “Commissioners” means Commissioners of Inland Revenue:

• The expression “officer” means officer of Inland Revenue:

• The expression “chief office” means chief office of Inland Revenue:

• The expression “head offices” means the head offices of Inland Revenue in Edinburgh and [F20 Belfast]:

• The expression “duty” means any stamp duty for the time being chargeable by law:

• The expression “material” includes every sort of material upon which words or figures can be expressed:

• The expression “instrument” includes every written document:

• The expression “die” includes any plate, type, tool, or implement whatever used under the direction of the Commissioners for expressing or denoting any duty, or rate of duty, or the fact that any duty or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool, or implement:

• The expressions “forge” and “forged” include counterfeit and counterfeited:

• The expression “stamp” means as well a stamp impressed by means of a die as an adhesive stamp for denoting any duty or fee:

• The expression “stamped” is applicable as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto:

• The expressions “executed” and “execution”[F21 have the same meaning as in the Stamp Act 1891]

• The expression “justice” means justice of the peace.

Textual Amendments

F20 Word substituted by virtue of S.R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(b)

F21 Words in s. 27 substituted (3.5.1994) by 1994 c. 9, s. 239(2) (with (3))

Modifications etc. (not altering text)

C19 Definitions of “die” and “stamp” extended by Post Office Act 1969 (c. 48), s. 118(2)

Repeal, Commencement, Short Title U.K.

28 Repeal. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22

Textual Amendments

F22 S. 28 repealed by Statute Law (Repeals) Act 1981 (c.19), Sch. 1 Pt. V

30 Short title. U.K.

This Act may be cited as the Stamp Duties Management Act 1891.

Textual Amendments

F23 S. 29, Sch., repealed by Statute Law Revision Act 1908 (c. 49)

SCHEDULE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F23

U.K.