http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/III/1991-02-01Stamp 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 Database2020-10-051991-02-01 Part III Supplemental. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970401"/>112 Composition for certain Stamp Duties.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970411"/>114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970421"/>115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970431"/>116 Miscellaneous Conditions and agreements as to stamp duty void.117Every condition of sale framed with the view of precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the sixteenth day of May one thousand eight hundred and eighty-eight, and every contract, arrangement, or undertaking for assuming the liability on account of absence or insufficiency of stamp upon any such instrument or indemnifying against such liability, absence, or insufficiency, shall be void.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970441"/>118 Instruments relating to Crown property.119Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown, or being the private property of the sovereign, is to be charged with the same duty as an instrument of the same kind relating to property belonging to a subject. As to instruments charged with duty of 35<Emphasis>s.</Emphasis>120Any instrument which by any Act passed before the first day of January one thousand eight hundred and seventy-one and not relating to stamp duties, is specifically charged with the duty of £1·75, shall be chargeable only with the duty of 50p in lieu of the said duty of £1·75. Recovery of penalties. <CommentaryRef Ref="c5970481"/>121All fines imposed by this Act are to be sued for and recovered by information in the High Court in England, in the name of the Attorney General for England, in Scotland in the name of the Lord Advocate, and in Ireland in the name of the Attorney General for Ireland. Definitions.1221In this Act, unless the context otherwise requires,—The expression “Commissioners” means Commissioners of Inland Revenue: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 “stamp” means as well a stamp impressed by means of a die as an adhesive stamp:The expression “stamped”, with reference to instruments and material, applies 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”, with reference to instruments not under seal, mean signed and signature:The expression “money” includes all sums expressed in British or in any foreign or colonial currency:The expression “stock” includes any share in any stocks or funds transferable at the Bank of England or at the Bank of Ireland, and India promissory notes, and any share in the stocks or funds of any foreign or colonial state or government, or in the capital stock or funded debt of any county council, corporation, company, or society in the United Kingdom, or of any foreign or colonial corporation, company, or society:The expression “marketable security” means a security of such a description as to be capable of being sold in any stock market in the United Kingdom:The expression “steward” of a manor includes deputy steward.2In the application of this Act to Scotland expressions referring to the High Court shall be construed as referring to the Court of Session sitting as the Court of Exchequer. Repeal; Commencement; Short Title. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . <CommentaryRef Ref="c5970741"/>123 Commencement.124This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two. Short title.125This Act may be cited as the Stamp Act 1891.Ss. 112, 113 repealed with saving by Finance Act 1973 (c. 51), ss. 49(1), 59(7), Sch. 22 Pt. VS. 114 repealed by Finance Act 1970 (c. 24), Sch. 7 para. 13(1), Sch. 8 Pt. IV but transfers of any stock in respect of which payments have been made under s. 114 shall continue to be exempt from stamp dutyS. 115 repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VIS. 116 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IVS. 118 repealed by Finance Act 1989 (c. 26, SIF 114), ss. 173(4)(9), 187(1), Sch. 17 Pt. IXWords substituted by virtue of Decimal Currency Act 1969 (c. 19), s. 10(1)S. 123 repealed by Statute Law Revision Act 1908 (c. 49)S. 121 excluded by Post Office Act 1969 (c. 48), s. 117(2)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. 2S. 121: functions transferred (6.5.1999) by S.I. 1999/679, art. 2, Sch.Definition of “instrument” extended by Companies Act 1948 (c. 38), s. 52(2)
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<dc:title>Stamp Act 1891</dc:title>
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<Title> Supplemental</Title>
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<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970401"/>
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<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/112/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/112" id="section-112">
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<Title> Composition for certain Stamp Duties.</Title>
<P1group>
<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970411"/>
</Title>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970421"/>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970431"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/116/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/116" id="section-116">
<Pnumber>116</Pnumber>
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<Text/>
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<Title> Miscellaneous</Title>
<P1group>
<Title> Conditions and agreements as to stamp duty void.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/117/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/117" id="section-117">
<Pnumber>117</Pnumber>
<P1para>
<Text>Every condition of sale framed with the view of precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the sixteenth day of May one thousand eight hundred and eighty-eight, and every contract, arrangement, or undertaking for assuming the liability on account of absence or insufficiency of stamp upon any such instrument or indemnifying against such liability, absence, or insufficiency, shall be void.</Text>
</P1para>
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<P1group>
<Title>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970441"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/118/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/118" id="section-118">
<Pnumber>118</Pnumber>
<P1para>
<Text/>
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<P1group>
<Title> Instruments relating to Crown property.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/119/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/119" id="section-119">
<Pnumber>119</Pnumber>
<P1para>
<Text>Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown, or being the private property of the sovereign, is to be charged with the same duty as an instrument of the same kind relating to property belonging to a subject.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2008-07-21">
<Title>
As to instruments charged with duty of 35
<Emphasis>s.</Emphasis>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/120/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/120" id="section-120">
<Pnumber>120</Pnumber>
<P1para>
<Text>
Any instrument which by any Act passed before the first day of January one thousand eight hundred and seventy-one and not relating to stamp duties, is specifically charged with the duty of
<Addition ChangeId="d29p1881" CommentaryRef="c5970451">£1·75</Addition>
, shall be chargeable only with the duty of
<Addition ChangeId="d29p1885" CommentaryRef="c5970451">50p</Addition>
in lieu of the said duty of
<Addition ChangeId="d29p1889" CommentaryRef="c5970451">£1·75</Addition>
.
</Text>
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</P1>
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<Title>
Recovery of penalties.
<CommentaryRef Ref="c5970481"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/121/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/121" id="section-121">
<Pnumber>
<CommentaryRef Ref="c5970491"/>
<CommentaryRef Ref="c5970501"/>
121
</Pnumber>
<P1para>
<Text>All fines imposed by this Act are to be sued for and recovered by information in the High Court in England, in the name of the Attorney General for England, in Scotland in the name of the Lord Advocate, and in Ireland in the name of the Attorney General for Ireland.</Text>
</P1para>
</P1>
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<Title> Definitions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/122/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/122" id="section-122">
<Pnumber>122</Pnumber>
<P1para>
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<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act, unless the context otherwise requires,—</Text>
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<Para>
<Text>
The expression “
<Term id="term-commissioners">Commissioners</Term>
” means Commissioners of Inland Revenue:
</Text>
</Para>
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<ListItem>
<Para>
<Text>
The expression “
<Term id="term-material">material</Term>
” includes every sort of material upon which words or figures can be expressed:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<CommentaryRef Ref="c5970521"/>
The expression “
<Term id="term-instrument">instrument</Term>
” includes every written document:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
The expression “
<Term id="term-stamp">stamp</Term>
” means as well a stamp impressed by means of a die as an adhesive stamp:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>The expression “stamped”, with reference to instruments and material, applies as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto:</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>The expressions “executed” and “execution”, with reference to instruments not under seal, mean signed and signature:</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
The expression “
<Term id="term-money">money</Term>
” includes all sums expressed in British or in any foreign or colonial currency:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
The expression “
<Term id="term-stock">stock</Term>
” includes any share in any stocks or funds transferable at the Bank of England or at the Bank of Ireland, and India promissory notes, and any share in the stocks or funds of any foreign or colonial state or government, or in the capital stock or funded debt of any county council, corporation, company, or society in the United Kingdom, or of any foreign or colonial corporation, company, or society:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
The expression “
<Term id="term-marketable-security">marketable security</Term>
” means a security of such a description as to be capable of being sold in any stock market in the United Kingdom:
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>The expression “steward” of a manor includes deputy steward.</Text>
</Para>
</ListItem>
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</P2para>
</P2>
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<Pnumber>2</Pnumber>
<P2para>
<Text>In the application of this Act to Scotland expressions referring to the High Court shall be construed as referring to the Court of Session sitting as the Court of Exchequer.</Text>
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<Title> Repeal; Commencement; Short Title</Title>
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c5970741"/>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/123/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/123" id="section-123">
<Pnumber>123</Pnumber>
<P1para>
<Text/>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Commencement.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/124/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/124" id="section-124">
<Pnumber>124</Pnumber>
<P1para>
<Text>This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two.</Text>
</P1para>
</P1>
</P1group>
<P1group>
<Title> Short title.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/125/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/125" id="section-125">
<Pnumber>125</Pnumber>
<P1para>
<Text>This Act may be cited as the Stamp Act 1891.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c5970401" Type="F">
<Para>
<Text>
<CitationSubRef id="c00661" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/112" SectionRef="section-112">Ss. 112</CitationSubRef>
,
<CitationSubRef id="c00662" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/113" SectionRef="section-113">113</CitationSubRef>
repealed with saving by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1973/51" id="c00663" Year="1973" Class="UnitedKingdomPublicGeneralAct" Number="51" Title="Finance Act 1973">Finance Act 1973 (c. 51)</Citation>
,
<CitationSubRef id="c00664" URI="http://www.legislation.gov.uk/id/ukpga/1973/51/section/49/1" CitationRef="c00663" SectionRef="section-49-1">ss. 49(1)</CitationSubRef>
,
<CitationSubRef id="c00665" URI="http://www.legislation.gov.uk/id/ukpga/1973/51/section/59/7" CitationRef="c00663" SectionRef="section-59-7">59(7)</CitationSubRef>
,
<CitationSubRef id="c00666" URI="http://www.legislation.gov.uk/id/ukpga/1973/51/schedule/22/part/V" Operative="true" CitationRef="c00663" SectionRef="schedule-22-part-V">Sch. 22 Pt. V</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970411" Type="F">
<Para>
<Text>
<CitationSubRef id="c00667" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/114" SectionRef="section-114">S. 114</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/24" id="c00668" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="24" Title="Finance Act 1970">Finance Act 1970 (c. 24)</Citation>
,
<CitationSubRef id="c00669" URI="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/7/paragraph/13/1" CitationRef="c00668" SectionRef="schedule-7-paragraph-13-1">Sch. 7 para. 13(1)</CitationSubRef>
,
<CitationSubRef id="c00670" URI="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/8/part/IV" Operative="true" CitationRef="c00668" SectionRef="schedule-8-part-IV">Sch. 8 Pt. IV</CitationSubRef>
but transfers of any stock in respect of which payments have been made under s. 114 shall continue to be exempt from stamp duty
</Text>
</Para>
</Commentary>
<Commentary id="c5970421" Type="F">
<Para>
<Text>
<CitationSubRef id="c00671" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/115" SectionRef="section-115">S. 115</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1976/40" id="c00672" Year="1976" Class="UnitedKingdomPublicGeneralAct" Number="40" Title="Finance Act 1976">Finance Act 1976 (c. 40)</Citation>
,
<CitationSubRef id="c00673" URI="http://www.legislation.gov.uk/id/ukpga/1976/40/schedule/15/part/VI" Operative="true" CitationRef="c00672" SectionRef="schedule-15-part-VI">Sch. 15 Pt. VI</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970431" Type="F">
<Para>
<Text>
<CitationSubRef id="c00674" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/116" SectionRef="section-116">S. 116</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1970/24" id="c00675" Year="1970" Class="UnitedKingdomPublicGeneralAct" Number="24" Title="Finance Act 1970">Finance Act 1970 (c. 24)</Citation>
,
<CitationSubRef id="c00676" URI="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/8/part/IV" Operative="true" CitationRef="c00675" SectionRef="schedule-8-part-IV">Sch. 8 Pt. IV</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970441" Type="F">
<Para>
<Text>
<CitationSubRef id="c00677" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/118" SectionRef="section-118">S. 118</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1989/26" id="c00678" Year="1989" Class="UnitedKingdomPublicGeneralAct" Number="26" Title="Finance Act 1989">Finance Act 1989 (c. 26, SIF 114)</Citation>
,
<CitationSubRef id="c00679" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/173/4/9" CitationRef="c00678" SectionRef="section-173-4-9">ss. 173(4)(9)</CitationSubRef>
,
<CitationSubRef id="c00680" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1" CitationRef="c00678" SectionRef="section-187-1">187(1)</CitationSubRef>
,
<CitationSubRef id="c00681" URI="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/IX" Operative="true" CitationRef="c00678" SectionRef="schedule-17-part-IX">Sch. 17 Pt. IX</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970451" Type="F">
<Para>
<Text>
Words substituted by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1969/19" id="c00682" Year="1969" Class="UnitedKingdomPublicGeneralAct" Number="19" Title="Decimal Currency Act 1969">Decimal Currency Act 1969 (c. 19)</Citation>
,
<CitationSubRef id="c00683" URI="http://www.legislation.gov.uk/id/ukpga/1969/19/section/10/1" Operative="true" CitationRef="c00682" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970741" Type="F">
<Para>
<Text>
<CitationSubRef id="c00727" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/123" SectionRef="section-123">S. 123</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1908/49" id="c00728" Year="1908" Class="UnitedKingdomPublicGeneralAct" Number="49" Title="Statute Law Revision Act 1908">Statute Law Revision Act 1908 (c. 49)</Citation>
</Text>
</Para>
</Commentary>
<Commentary id="c5970481" Type="C">
<Para>
<Text>
<CitationSubRef id="c00939" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/121" SectionRef="section-121">S. 121</CitationSubRef>
excluded by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1969/48" id="c00940" Year="1969" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Post Office Act 1969">Post Office Act 1969 (c. 48)</Citation>
,
<CitationSubRef id="c00941" URI="http://www.legislation.gov.uk/id/ukpga/1969/48/section/117/2" Operative="true" CitationRef="c00940" SectionRef="section-117-2">s. 117(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970491" Type="C">
<Para>
<Text>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</Text>
</Para>
</Commentary>
<Commentary id="c5970501" Type="C">
<Para>
<Text>
<CitationSubRef id="c00942" URI="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/121" SectionRef="section-121">S. 121</CitationSubRef>
: functions transferred (6.5.1999) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1999/679" id="c00943" Class="UnitedKingdomStatutoryInstrument" Year="1999" Number="679">S.I. 1999/679</Citation>
,
<CitationSubRef id="c00944" URI="http://www.legislation.gov.uk/id/uksi/1999/679/article/2" CitationRef="c00943" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00945" URI="http://www.legislation.gov.uk/id/uksi/1999/679/schedule" Operative="true" CitationRef="c00943" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c5970521" Type="C">
<Para>
<Text>
Definition of “instrument” extended by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1948/38" id="c00946" Year="1948" Class="UnitedKingdomPublicGeneralAct" Number="38" Title="Companies Act 1948">Companies Act 1948 (c. 38)</Citation>
,
<CitationSubRef id="c00947" URI="http://www.legislation.gov.uk/id/ukpga/1948/38/section/52/2" Operative="true" CitationRef="c00946" SectionRef="section-52-2">s. 52(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>