Ss. 112, 113 repealed with saving by Finance Act 1973 (c. 51), ss. 49(1), 59(7), Sch. 22 Pt. V

S. 114 repealed by Finance Act 1970 (c. 24), Sch. 7 para. 13(1), Sch. 8 Pt.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 duty

S. 115 repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI

S. 116 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV

S. 118 repealed by Finance Act 1989 (c. 26, SIF 114), ss. 173(4)(9), 187(1), Sch. 17 Pt. IX

S. 121 repealed (1.10.1999) by 1999 c. 16, s. 139, Sch. 20, Pt. V(3), Note

S. 122(1) excluded (8.10.1997 but with application 20.10.1997) by 1986 c. 41, s. 80A(7) (as inserted by 1997 c. 16, s. 97(1); S.I. 1997/2428, art. 2(2))

Words in s. 122(1) excluded (8.10.1997 but with application 20.10.1997) by 1986 c. 41, s. 80C(5) (as inserted by 1997 c. 16, s. 98(1));S.I. 1997/2428, art. 2(2))

Definition of “instrument” extended by Companies Act 1948 (c. 38), s. 52(2)

Words in s. 122(1) added (3.5.1994 with effect as mentioned in s. 239(3) of the amending Act) by 1994 c. 9, s. 239(1(b)(3)

Words in s. 122(1) repealed (28.10.2002) by S.I. 2002/2521, arts. 1(2), 2(1), 10(2), Sch. 2 Pt. I

Words inserted (29.4.1996) by 1996 c. 8, s. 202, Sch. 40 para. 1

1942 c. 21.

S. 122(1A) inserted (3.5.1994 with effect as mentioned in s. 239(3) of the amending Act) by 1994 c. 9, s. 239(1)(a)(3)

S. 123 repealed by Statute Law Revision Act 1908 (c. 49)

Words in s. 122(1) substituted (1.7.2004) by The Government Stock (Consequential and Transitional Provision) (No. 2) Order 2004 (S.I. 2004/1662), art. 1, Sch. paras. 1, 6 (with art. 3)

S. 120 repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

Words in s. 122(1) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8

Words in s. 122(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 4

S. 122(1) excluded by 1986 c. 41, s. 80D(8) (as inserted (with effect in accordance with s. 83(2)(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 37 para. 2)

Word in s. 122(1) substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 3(4)(a)

Words in s. 122(1) substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 3(4)(b)

http://www.legislation.gov.uk/ukpga/Vict/54-55/39/part/IIIStamp 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 Database2020-10-05Expert Participation2020-07-22Part III Supplemental
112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Composition for certain Stamp Duties.
114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous
117 Conditions and agreements as to stamp duty void.

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.

118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

119 Instruments relating to Crown property.

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.

120 As to instruments charged with duty of 35s.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

122 Definitions.1

In 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 produced 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 bearing stamps produced 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: (but subject to subsection (1A) of this section)

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 by the Registrar of Government Stock . . ., any strip (within the meaning of section 47 of the Finance Act 1942) of any such stocks or funds,. . . 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 “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

1A

For the purposes of this Act a deed (or, in Scotland, a deed for which delivery is required) shall be treated as executed when it is delivered or, if it is delivered subject to conditions, when the conditions are fulfilled

2

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.

Repeal; Commencement; Short Title
123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

124 Commencement.

This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two.

125 Short title.

This Act may be cited as the Stamp Act 1891.

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<note class="commentary F" eId="c5970401">
<p>
Ss. 112, 113 repealed with saving by
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/51">Finance Act 1973 (c. 51)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/51/section/49/1">ss. 49(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/51/section/59/7">59(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1973/51/schedule/22/part/V">Sch. 22 Pt. V</ref>
</p>
</note>
<note class="commentary F" eId="c5970411">
<p>
S. 114 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24">Finance Act 1970 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/7/paragraph/13/1">Sch. 7 para. 13(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/8/part/IV">Sch. 8 Pt. IV</ref>
but transfers of any stock in respect of which payments have been made under s. 114 shall continue to be exempt from stamp duty
</p>
</note>
<note class="commentary F" eId="c5970421">
<p>
S. 115 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1976/40">Finance Act 1976 (c. 40)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1976/40/schedule/15/part/VI">Sch. 15 Pt. VI</ref>
</p>
</note>
<note class="commentary F" eId="c5970431">
<p>
S. 116 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24">Finance Act 1970 (c. 24)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1970/24/schedule/8/part/IV">Sch. 8 Pt. IV</ref>
</p>
</note>
<note class="commentary F" eId="c5970441">
<p>
S. 118 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26">Finance Act 1989 (c. 26, SIF 114)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/173/4/9">ss. 173(4)(9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26/section/187/1">187(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1989/26/schedule/17/part/IX">Sch. 17 Pt. IX</ref>
</p>
</note>
<note class="commentary F" eId="c5970511">
<p>
S. 121 repealed (1.10.1999) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/139">s. 139</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16/schedule/20">Sch. 20</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16/part/V/3">Pt. V(3)</ref>
, Note
</p>
</note>
<note class="commentary C" eId="c5970661">
<p>
S. 122(1) excluded (8.10.1997 but with application 20.10.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/41">1986 c. 41</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/80A/7">s. 80A(7)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/97/1">s. 97(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2428">S.I. 1997/2428</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2428/article/2/2">art. 2(2)</ref>
)
</p>
<p>
Words in s. 122(1) excluded (8.10.1997 but with application 20.10.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/41">1986 c. 41</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1986/41/section/80C/5">s. 80C(5)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/98/1">s. 98(1)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2428">S.I. 1997/2428</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/2428/article/2/2">art. 2(2)</ref>
)
</p>
</note>
<note class="commentary C" eId="c5970671">
<p>
Definition of “instrument” extended by
<ref href="http://www.legislation.gov.uk/id/ukpga/1948/38">Companies Act 1948 (c. 38)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1948/38/section/52/2">s. 52(2)</ref>
</p>
</note>
<note class="commentary F" eId="c5970681">
<p>
Words in s. 122(1) added (3.5.1994 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/239/3">s. 239(3)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/239">s. 239</ref>
(1(b)(3)
</p>
</note>
<note class="commentary F" eId="c5970691">
<p>
Words in s. 122(1) repealed (28.10.2002) by
<ref href="http://www.legislation.gov.uk/id/uksi/2002/2521">S.I. 2002/2521</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/2521/article/1/2">arts. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/2521/article/2/1">2(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/2521/article/10/2">10(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2002/2521/schedule/2/part/I">Sch. 2 Pt. I</ref>
</p>
</note>
<note class="commentary F" eId="c5970701">
<p>
Words inserted (29.4.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8">1996 c. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/section/202">s. 202</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/8/schedule/40/paragraph/1">Sch. 40 para. 1</ref>
</p>
</note>
<note class="commentary M" eId="c5970711">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1942/21">1942 c. 21</ref>
.
</p>
</note>
<note class="commentary F" eId="c5970731">
<p>
S. 122(1A) inserted (3.5.1994 with effect as mentioned in
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/239/3">s. 239(3)</ref>
of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">1994 c. 9</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/section/239/1/a/3">s. 239(1)(a)(3)</ref>
</p>
</note>
<note class="commentary F" eId="c5970741">
<p>
S. 123 repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1908/49">Statute Law Revision Act 1908 (c. 49)</ref>
</p>
</note>
<note class="commentary F" eId="key-43279db79c0d1d6f9419e8ed29943946">
<p>
Words in s. 122(1) substituted (1.7.2004) by
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1662">The Government Stock (Consequential and Transitional Provision) (No. 2) Order 2004 (S.I. 2004/1662)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1662/article/1">art. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1662/schedule/paragraph/1">Sch. paras. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1662/schedule/paragraph/6">6</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2004/1662/article/3">art. 3</ref>
)
</p>
</note>
<note class="commentary F" eId="key-2d05a49e1490e9e171e276c17042e7cd">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/120">S. 120</ref>
repealed (21.7.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/12">Statute Law (Repeals) Act 2008 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/12/schedule/1/part/8">Sch. 1 Pt. 8</ref>
</p>
</note>
<note class="commentary F" eId="key-f2661b85ee977a00431c3d9dada82d26">
<p>
Words in s. 122(1) repealed (21.7.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/12">Statute Law (Repeals) Act 2008 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/12/schedule/1/part/8">Sch. 1 Pt. 8</ref>
</p>
</note>
<note class="commentary F" eId="key-329fd4c049e4a2f26d064178b10c460d">
<p>
Words in s. 122(1) inserted (1.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/4">Sch. 1 para. 4</ref>
</p>
</note>
<note class="commentary C" eId="key-7f2e062c69fa0af4d851ad7ab50781eb">
<p>
S. 122(1) excluded by 1986 c. 41, s. 80D(8) (as inserted (with effect in accordance with s. 83(2)(3) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2009/10">Finance Act 2009 (c. 10)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2009/10/schedule/37/paragraph/2">Sch. 37 para. 2</ref>
)
</p>
</note>
<note class="commentary F" eId="key-2880c38fa86ea0663dbae0f2463e4471">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/122/1">s. 122(1)</ref>
substituted (22.4.2019) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719">The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/4/a">3(4)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-8711945fa41cb39a0c6a7bc817986f33">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/Vict/54-55/39/section/122/1">s. 122(1)</ref>
substituted (22.4.2019) by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719">The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/719/regulation/3/4/b">3(4)(b)</ref>
</p>
</note>
</notes>
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<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>
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<portionBody period="#period4">
<part eId="part-III" period="#period4">
<num>Part III</num>
<heading> Supplemental</heading>
<section eId="section-112">
<num>112</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970401" marker="F1" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<hcontainer name="crossheading" eId="part-III-crossheading-composition-for-certain-stamp-duties">
<heading> Composition for certain Stamp Duties.</heading>
<section eId="section-114">
<num>114</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970411" marker="F2" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-115">
<num>115</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970421" marker="F3" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-116">
<num>116</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970431" marker="F4" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-III-crossheading-miscellaneous" period="#period4">
<heading> Miscellaneous</heading>
<section eId="section-117">
<num>117</num>
<heading> Conditions and agreements as to stamp duty void.</heading>
<content>
<p>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.</p>
</content>
</section>
<section eId="section-118">
<num>118</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970441" marker="F5" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-119">
<num>119</num>
<heading> Instruments relating to Crown property.</heading>
<content>
<p>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.</p>
</content>
</section>
<section eId="section-120" period="#period2">
<num>
<noteRef href="#key-2d05a49e1490e9e171e276c17042e7cd" marker="F13" class="commentary F"/>
120
</num>
<heading>
As to instruments charged with duty of 35
<em>s.</em>
</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-121" period="#period1">
<num>
<noteRef href="#c5970511" marker="F6" class="commentary F"/>
121
</num>
<heading>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</heading>
<content>
<p/>
</content>
</section>
<section eId="section-122" period="#period4">
<num>122</num>
<heading> Definitions.</heading>
<subsection eId="section-122-1" period="#period3">
<num>
<noteRef href="#c5970661" marker="C1" class="commentary C"/>
<noteRef href="#key-7f2e062c69fa0af4d851ad7ab50781eb" marker="C3" class="commentary C"/>
1
</num>
<content>
<p>In this Act, unless the context otherwise requires,—</p>
<blockList class="unordered">
<item>
<p>
The expression “
<term refersTo="#term-commissioners">Commissioners</term>
” means Commissioners of Inland Revenue:
</p>
</item>
<item>
<p>
The expression “
<term refersTo="#term-material">material</term>
” includes every sort of material upon which words or figures can be expressed:
</p>
</item>
<item>
<p>
<noteRef href="#c5970671" marker="C2" class="commentary C"/>
The expression “
<term refersTo="#term-instrument">instrument</term>
” includes every written document:
</p>
</item>
<item>
<p>
The expression “
<term refersTo="#term-stamp">stamp</term>
” means as well a stamp
<ins class="substitution key-2880c38fa86ea0663dbae0f2463e4471-1563353437098 first last">
<noteRef href="#key-2880c38fa86ea0663dbae0f2463e4471" marker="F16" class="commentary attribute F"/>
produced
</ins>
by means of a die as an adhesive stamp:
</p>
</item>
<item>
<p>
The expression “stamped”, with reference to instruments and material, applies as well to instruments and material
<ins class="substitution key-8711945fa41cb39a0c6a7bc817986f33-1563353464850 first last">
<noteRef href="#key-8711945fa41cb39a0c6a7bc817986f33" marker="F17" class="commentary attribute F"/>
bearing stamps produced
</ins>
by means of a die as to instruments and material having adhesive stamps affixed thereto:
</p>
</item>
<item>
<p>
The expressions “executed” and “execution”, with reference to instruments not under seal, mean signed and signature:
<ins class="d29p1956 first last">
<noteRef href="#c5970681" marker="F7" class="commentary attribute F"/>
(but subject to subsection (1A) of this section)
</ins>
</p>
</item>
<item>
<p>
The expression “
<term refersTo="#term-money">money</term>
” includes all sums expressed in British or in any foreign or colonial currency:
</p>
</item>
<item>
<p>
The expression “
<term refersTo="#term-stock">stock</term>
” includes any share in any stocks or funds transferable
<ins class="substitution key-43279db79c0d1d6f9419e8ed29943946-1448292790968 first last">
<noteRef href="#key-43279db79c0d1d6f9419e8ed29943946" marker="F12" class="commentary attribute F"/>
by the Registrar of Government Stock
</ins>
<noteRef href="#c5970691" marker="F8" class="commentary F"/>
. . .,
<ins class="d29p1975 first">
<noteRef href="#c5970701" marker="F9" class="commentary attribute F"/>
any strip (within the meaning of section 47 of the
</ins>
<noteRef href="#c5970711" marker="M1" class="commentary M"/>
<ins class="d29p1975 last">Finance Act 1942) of any such stocks or funds,</ins>
. . . 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:
</p>
</item>
<item>
<p>
The expression “
<term refersTo="#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:
</p>
</item>
<item>
<p>
<noteRef href="#key-f2661b85ee977a00431c3d9dada82d26" marker="F14" class="commentary F"/>
...
</p>
</item>
<item>
<p>
<ins class="key-329fd4c049e4a2f26d064178b10c460d-1448295662214 first last">
<noteRef href="#key-329fd4c049e4a2f26d064178b10c460d" marker="F15" class="commentary attribute F"/>
“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
</ins>
</p>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-122-1A">
<num>
<ins class="d29p1993 first">
<noteRef href="#c5970731" marker="F10" class="commentary attribute F"/>
1A
</ins>
</num>
<content>
<p>
<ins class="d29p1993 last">For the purposes of this Act a deed (or, in Scotland, a deed for which delivery is required) shall be treated as executed when it is delivered or, if it is delivered subject to conditions, when the conditions are fulfilled</ins>
</p>
</content>
</subsection>
<subsection eId="section-122-2">
<num>2</num>
<content>
<p>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.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" eId="part-III-crossheading-repeal-commencement-short-title">
<heading> Repeal; Commencement; Short Title</heading>
<section eId="section-123">
<num>123</num>
<heading>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c5970741" marker="F11" class="commentary F"/>
</heading>
<content>
<p/>
</content>
</section>
<section eId="section-124">
<num>124</num>
<heading> Commencement.</heading>
<content>
<p>This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two.</p>
</content>
</section>
<section eId="section-125">
<num>125</num>
<heading> Short title.</heading>
<content>
<p>This Act may be cited as the Stamp Act 1891.</p>
</content>
</section>
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