Stamp Act 1891
Stamp Act 1891 (1891 c. 39)
- Stamp Act 1891 (1891 c. 39)
- Part I Regulations applicable to Instruments generally
- Charge of Duty upon Instruments
- 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 2 All duties to be paid according to regulations of Act.
- 3 How instruments are to be written and stamped.
- 4 Instruments to be separately charged with duty in certain cases.
- 5 Facts and circumstances affecting duty to be set forth in instruments.
- 6 Mode of calculating ad valorem duty in certain cases.
- Use of Adhesive Stamps
- 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 8 General direction as to the cancellation of adhesive stamps.
- 9 Penalty for frauds in relation to adhesive stamps.
- Appropriated Stamps and Denoting Stamps
- 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 11 Denoting stamps.
- Adjudication Stamps
- 12 Adjudication by Commissioners.
- 12A Adjudication: supplementary provisions.
- 13 Appeal against Commissioners’ decision on adjudication.
- 13A Appeal to the First-tier Tribunal .
- 13B Appeal to the High Court.
- Production of Instruments in Evidence
- 14 Terms upon which instruments not duly stamped may be received in evidence.
- Stamping of Instruments after Execution
- 15 Stamping after execution.
- 15A Late stamping: interest.
- 15B Late stamping: penalties.
- Entries upon Rolls, Books, &c.
- 16 Rolls, books, &c. to be open to inspection.
- 17 Penalty for enrolling, &c. instrument not duly stamped.
- Part II Regulations applicable to Particular Instruments
- 18–19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Instruments of Apprenticeship
- 25 Meaning of instrument of apprenticeship.
- 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 29–31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 32, 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 35–39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Bills of Sale
- 41 Bills of sale.
- 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 45–48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Charter-parties
- 49 Provisions as to duty on charter-party.
- 50, 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 52, 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Conveyances on Sale
- 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 55 How ad valorem duty to be calculated in respect of stock and securities.
- 56 How consideration consisting of periodical payments to be charged.
- 57 How conveyance in consideration of a debt, &c., to be charged.
- 58 Direction as to duty in certain cases.
- 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 60 As to sale of an annuity or right not before in existence.
- 61 Principal instrument, how to be ascertained.
- Conveyances on any Occasion except Sale or Mortgage
- 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 63—68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 69—71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Duplicates and Counterparts
- 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Exchange and Partition or Division
- 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Leases
- 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 77 Directions as to duty in certain cases.
- 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 79, 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Marketable Securities and Foreign and Colonial Share Certificates
- 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 83 Penalty on issuing, &c. foreign, &c. security not duly stamped
- 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 86–89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Policies of Insurance
- 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 94—97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Policies of Insurance except Policies of Sea Insurance
- 98 Meaning of policy of life insurance and policy of insurance against accident.
- 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 101—103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 104—106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Stock Certificates to Bearer
- 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 109 Penalty for issuing stock certificate unstamped.
- 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Warrants for Goods
- 111 Provisions as to warrants for goods.
- Part III Supplemental
- 112,113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Composition for certain Stamp Duties.
- 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Miscellaneous
- 117 Conditions and agreements as to stamp duty void.
- 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 119 Instruments relating to Crown property.
- 120 As to instruments charged with duty of 35s.
- 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 122 Definitions.
- Repeal; Commencement; Short Title
- 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 124 Commencement.
- 125 Short title.
- SCHEDULES
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