http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27Stamp Act 1891An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.texttext/xmlenStatute Law Database2020-10-051999-07-27 Part I Regulations applicable to Instruments generally Charge of Duty upon Instruments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1 All duties to be paid according to regulations of Act.2All stamp duties for the time being chargeable by law upon any instruments are to be paid and denoted according to the regulations in this Act contained, and except where express provision is made to the contrary are to be denoted by impressed stamps only. How instruments are to be written and stamped. <CommentaryRef Ref="c5968361"/>31Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.2If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable. Instruments to be separately charged with duty in certain cases. <CommentaryRef Ref="c5968371"/>4Except where express provision to the contrary is made by this or any other Act,—aAn instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;bAn instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations. Facts and circumstances affecting duty to be set forth in instruments.5All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to defraud Her Majesty,aexecutes any instrument in which all the said facts and circumstances are not fully and truly set forth; orbbeing employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances;shall incur a penalty not exceeding £3,000. Mode of calculating ad valorem duty in certain cases. <CommentaryRef Ref="c5968391"/>61Where an instrument is chargeable with ad valorem duty in respect ofaany money in any foreign or colonial currency, orbany stock or marketable security,the duty shall be calculated on the value, on the day of the date of the instrument, of the money in British currency according to the current rate of exchange, or of the stock or security according to the average price thereof.2Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with that statement, it is, so far as regards the subject matter of the statement, to be deemed duly stamped, unless or until it is shown that the statement is untrue, and that the instrument is in fact insufficiently stamped. Facts and circumstances affecting duty to be set forth in instruments.5All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to defraud Her Majesty,aexecutes any instrument in which all the said facts and circumstances are not fully and truly set forth; orbbeing employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances;shall incur a fine of ten pounds.S. 1 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by 1999 c. 16, s. 139(1), Sch. 20 Pt. V(2) Notes 1, 2S. 3 excluded by Finance Act 1988 (c. 39, SIF 114), s. 143(7)(9)S. 4 applied by Revenue Act 1909 (c. 43), s. 8Words in s. 5(b) substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 114, Sch. 17 Pt. I para. 3(2)S. 6 extended by Finance Act 1985 (c. 54, SIF 114), s. 88
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39" NumberOfProvisions="104" RestrictEndDate="2003-07-10" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27</dc:identifier>
<dc:title>Stamp Act 1891</dc:title>
<dc:description>An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2020-10-05</dc:modified>
<dct:valid>1999-07-27</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/1999-07-27" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/introduction/1999-07-27" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/body/1999-07-27" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/schedules/1999-07-27" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/contents/1999-07-27" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/2019-04-22" title="2019-04-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-10-01" title="1999-10-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/2019-04-22" title="2019-04-22"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/1999-07-27" title="Part I"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/introduction/1999-07-27" title="Introduction; Introduction"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/introduction/1999-07-27" title="Introduction; Introduction"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/use-of-adhesive-stamps/1999-07-27" title="Crossheading; Part I Crossheading; Use of Adhesive Stamps"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/use-of-adhesive-stamps/1999-07-27" title="Crossheading; Part I Crossheading; Use of Adhesive Stamps"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1891"/>
<ukm:Number Value="39"/>
<ukm:AlternativeNumber Category="Regnal" Value="54_and_55_Vict"/>
<ukm:EnactmentDate Date="1891-07-21"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-10-27" URI="http://www.legislation.gov.uk/ukpga/1891/39/pdfs/ukpga_18910039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="101"/>
<ukm:BodyParagraphs Value="98"/>
<ukm:ScheduleParagraphs Value="3"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/body/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/body" NumberOfProvisions="98" RestrictEndDate="2004-07-01">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/part/I" NumberOfProvisions="22" RestrictEndDate="2008-07-21" id="part-I">
<Number>Part I</Number>
<Title> Regulations applicable to Instruments generally</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/part/I/crossheading/charge-of-duty-upon-instruments" NumberOfProvisions="6" RestrictEndDate="2019-04-22" id="part-I-crossheading-charge-of-duty-upon-instruments">
<Title> Charge of Duty upon Instruments</Title>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27">
<Title>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/1/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/1" id="section-1">
<Pnumber>
<CommentaryRef Ref="c5968351"/>
1
</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2019-04-22">
<Title> All duties to be paid according to regulations of Act.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/2/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/2" id="section-2">
<Pnumber>2</Pnumber>
<P1para>
<Text>All stamp duties for the time being chargeable by law upon any instruments are to be paid and denoted according to the regulations in this Act contained, and except where express provision is made to the contrary are to be denoted by impressed stamps only.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
How instruments are to be written and stamped.
<CommentaryRef Ref="c5968361"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/3/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/3" id="section-3">
<Pnumber>3</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/3/1/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/3/1" id="section-3-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/3/2/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/3/2" id="section-3-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
Instruments to be separately charged with duty in certain cases.
<CommentaryRef Ref="c5968371"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/4/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/4" id="section-4">
<Pnumber>4</Pnumber>
<P1para>
<Text>Except where express provision to the contrary is made by this or any other Act,—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/4/a/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/4/a" id="section-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>An instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/4/b/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/4/b" id="section-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
<P1group AltVersionRefs="v00133" RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-07-27">
<Title> Facts and circumstances affecting duty to be set forth in instruments.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5" id="section-5">
<Pnumber>5</Pnumber>
<P1para>
<Text>All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to defraud Her Majesty,</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/a/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5/a" id="section-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/b/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5/b" id="section-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances;</Text>
</P3para>
</P3>
<Text>
shall incur
<Addition ChangeId="d29p144" CommentaryRef="c5968381">a penalty not exceeding £3,000</Addition>
.
</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title>
Mode of calculating ad valorem duty in certain cases.
<CommentaryRef Ref="c5968391"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/6/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6" id="section-6">
<Pnumber>6</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/6/1/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6/1" id="section-6-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where an instrument is chargeable with ad valorem duty in respect of</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/6/1/a/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6/1/a" id="section-6-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any money in any foreign or colonial currency, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/6/1/b/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6/1/b" id="section-6-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any stock or marketable security,</Text>
</P3para>
</P3>
<Text>the duty shall be calculated on the value, on the day of the date of the instrument, of the money in British currency according to the current rate of exchange, or of the stock or security according to the average price thereof.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/6/2/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6/2" id="section-6-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with that statement, it is, so far as regards the subject matter of the statement, to be deemed duly stamped, unless or until it is shown that the statement is untrue, and that the instrument is in fact insufficiently stamped.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Versions>
<Version id="v00133" Description="E+W+S+N.I.">
<P1group RestrictExtent="E+W+S+N.I." RestrictEndDate="1999-10-01">
<Title> Facts and circumstances affecting duty to be set forth in instruments.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5" id="section-5">
<Pnumber>5</Pnumber>
<P1para>
<Text>All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to defraud Her Majesty,</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/a/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5/a" id="section-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5/b/1999-07-27" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5/b" id="section-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances;</Text>
</P3para>
</P3>
<Text>shall incur a fine of ten pounds.</Text>
</P1para>
</P1>
</P1group>
</Version>
</Versions>
<Commentaries>
<Commentary id="c5968351" Type="F">
<Para>
<Text>
<CitationSubRef id="c00062" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/1" SectionRef="section-1">S. 1</CitationSubRef>
repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00063" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00064" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139/1" CitationRef="c00063" SectionRef="section-139-1">s. 139(1)</CitationSubRef>
,
<CitationSubRef id="c00065" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20/part/V/2" Operative="true" CitationRef="c00063" SectionRef="schedule-20-part-V-2">Sch. 20 Pt. V(2)</CitationSubRef>
Notes 1, 2
</Text>
</Para>
</Commentary>
<Commentary id="c5968361" Type="C">
<Para>
<Text>
<CitationSubRef id="c00066" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/3" SectionRef="section-3">S. 3</CitationSubRef>
excluded by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/39" id="c00067" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="39" Title="Finance Act 1988">Finance Act 1988 (c. 39, SIF 114)</Citation>
,
<CitationSubRef id="c00068" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/143/7/9" Operative="true" CitationRef="c00067" SectionRef="section-143-7-9">s. 143(7)(9)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5968371" Type="C">
<Para>
<Text>
<CitationSubRef id="c00069" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/4" SectionRef="section-4">S. 4</CitationSubRef>
applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1909/43" id="c00070" Year="1909" Class="UnitedKingdomPublicGeneralAct" Number="43" Title="Revenue Act 1909">Revenue Act 1909 (c. 43)</Citation>
,
<CitationSubRef id="c00071" URI="http://www.legislation.gov.uk/id/ukpga/1909/43/section/8" Operative="true" CitationRef="c00070" SectionRef="section-8">s. 8</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5968381" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c00072" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/5/b" SectionRef="section-5-b">s. 5(b)</CitationSubRef>
substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1999/16" id="c00073" Year="1999" Class="UnitedKingdomPublicGeneralAct" Number="16">1999 c. 16</Citation>
,
<CitationSubRef id="c00074" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/section/114" CitationRef="c00073" SectionRef="section-114">s. 114</CitationSubRef>
,
<CitationSubRef id="c00075" URI="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/17/part/I/paragraph/3/2" Operative="true" CitationRef="c00073" SectionRef="schedule-17-part-I-paragraph-3-2">Sch. 17 Pt. I para. 3(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5968391" Type="C">
<Para>
<Text>
<CitationSubRef id="c00076" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/6" SectionRef="section-6">S. 6</CitationSubRef>
extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1985/54" id="c00077" Year="1985" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Finance Act 1985">Finance Act 1985 (c. 54, SIF 114)</Citation>
,
<CitationSubRef id="c00078" URI="http://www.legislation.gov.uk/id/ukpga/1985/54/section/88" Operative="true" CitationRef="c00077" SectionRef="section-88">s. 88</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>