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Finance Act 1898

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This is the original version (as it was originally enacted).

PART IIStamps

5Extension of 54 & 55 Vict. c.39 s.114, to British protectorate.

The provisions contained in section one hundred and fourteen of the Stamp Act, 1891, in reference to the composition for stamp duty chargeable on transfers of certain colonial stocks, shall extend to the stock of any British protectorate or protected state to which protectorate or state a Secretary of State applies the Colonial Stock Acts, 1877 and 1892, and he is hereby authorised so to apply the said Acts with the necessary modifications.

6Removal of doubt as to 54 & 55 Vict. c.39 ss.54, 57, so far as regards foreclosure decrees.

For the removal of doubts with reference to the effect of sections fifty-four and fifty-seven of the Stamp Act, 1891, it is hereby declared that the definition of" conveyance on sale " in the said section fifty-four includes a decree or order for, or having the effect of an order for, foreclosure.

Provided that—

(a)the ad valorem stamp duty upon any such decree or order shall not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states (hat value that statement shall be conclusive for the purpose of determining the amount of the duty ; and

(b)where ad valorem stamp duty is paid upon such decree or order, any conveyance following upon such decree or order shall be exempt from the ad valorem stamp duty.

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