The Stamp Duty (Method of Denoting Duty) Regulations 2019

Amendments to the Stamp Duties Management Act 1891

This section has no associated Explanatory Memorandum

2.—(1) The Stamp Duties Management Act 1891(1) is amended as follows.

(2) In section 13 (offences in relation to dies and stamps)(2)—

(a)in subsection (3), for “prints or makes an impression upon any material from” substitute “produces a stamp by means of”, and

(b)in subsections (8) and (9), for “printed or impressed from” substitute “produced by means of”.

(3) In section 27 (definitions)—

(a)in the definition of “die”, after “tool,”, in both places it occurs, insert “machine,”,

(b)in the definition of “stamp”, for “impressed” substitute “produced”, and

(c)in the definition of “stamped”, for “impressed with stamps” substitute “bearing stamps produced”.

(1)

1891 c. 38 (54 & 55 Vict).

(2)

Section 13 was amended by Part 1 of the Schedule to the Forgery Act 1913 (c. 27) and paragraph 5 of Schedule 18 to the Finance Act 1999 (c. 16).