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:

• C2The expression “instrument” includes every written document:

• The expression “stamp” means as well a stamp F8produced 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 F9bearing 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: F1(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 F5 by the Registrar of Government Stock F2. . ., F3any strip (within the meaning of section 47 of the M1Finance 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:

• F6...

• F7“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

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

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.