Chwilio Deddfwriaeth

Stamp Act 1891

Changes to legislation:

There are currently no known outstanding effects for the Stamp Act 1891. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. Part I Regulations applicable to Instruments generally

    1. Charge of Duty upon Instruments

      1. 1. Charge of duties in schedule.

      2. 2. All duties to be paid according to regulations of Act.

      3. 3. How instruments are to be written and stamped.

      4. 4. Instruments to be separately charged with duty in certain cases.

      5. 5. Facts and circumstances affecting duty to be set forth in instruments.

      6. 6. Mode of calculating ad valorem duty in certain cases.

    2. Use of Adhesive Stamps

      1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 8. General direction as to the cancellation of adhesive stamps.

      3. 9. Penalty for frauds in relation to adhesive stamps.

    3. Appropriated Stamps and Denoting Stamps

      1. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 11. Denoting stamps.

    4. Adjudication Stamps

      1. 12. Adjudication by Commissioners.

      2. 12A.Adjudication: supplementary provisions.

      3. 13. Appeal against Commissioners’ decision on adjudication.

      4. 13A.Appeal to the First-tier Tribunal .

      5. 13B.Appeal to the High Court.

    5. Production of Instruments in Evidence

      1. 14. Terms upon which instruments not duly stamped may be received in evidence.

    6. Stamping of Instruments after Execution

      1. 15. Stamping after execution.

      2. 15A.Late stamping: interest.

      3. 15B.Late stamping: penalties.

    7. Entries upon Rolls, Books, &c.

      1. 16. Rolls, books, &c. to be open to inspection.

      2. 17. Penalty for enrolling, &c. instrument not duly stamped.

  3. Part II Regulations applicable to Particular Instruments

    1. 18–19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. Instruments of Apprenticeship

      1. 25. Meaning of instrument of apprenticeship.

      2. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 29–31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 32, 33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 35–39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Bills of Sale

      1. 41. Bills of sale.

      2. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 45–48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. Charter-parties

      1. 49. Provisions as to duty on charter-party.

      2. 50, 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. Conveyances on Sale

      1. 54. Meaning of “conveyance on sale”.

      2. 55. How ad valorem duty to be calculated in respect of stock and securities.

      3. 56. How consideration consisting of periodical payments to be charged.

      4. 57. How conveyance in consideration of a debt, &c., to be charged.

      5. 58. Direction as to duty in certain cases.

      6. 59. Certain contracts to be chargeable as conveyances on sale.

      7. 60. As to sale of an annuity or right not before in existence.

      8. 61. Principal instrument, how to be ascertained.

    11. Conveyances on any Occasion except Sale or Mortgage

      1. 62. What is to be deemed a conveyance on any occasion, not being a sale or mortgage.

      2. 63—68.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 69—71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. Duplicates and Counterparts

      1. 72. Provision as to duplicates and counterparts.

    13. Exchange and Partition or Division

      1. 73. As to exchange, &c.

      2. 74.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    14. Leases

      1. 75. Agreements for not more than thirty-five years to be charged as leases.

      2. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 77. Directions as to duty in certain cases.

      4. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 79, 80.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 81.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    15. Marketable Securities and Foreign and Colonial Share Certificates

      1. 82.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 83.Penalty on issuing, &c. foreign, &c. security not duly stamped

      3. 84.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 85.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 86–89.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 90.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    16. Policies of Insurance

      1. 91.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 92.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 93.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 94—97.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    17. Policies of Insurance except Policies of Sea Insurance

      1. 98. Meaning of policy of life insurance and policy of insurance against accident.

      2. 99.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 101—103.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 104—106.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 107.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    18. Stock Certificates to Bearer

      1. 108.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 109. Penalty for issuing stock certificate unstamped.

      3. 110.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    19. Warrants for Goods

      1. 111. Provisions as to warrants for goods.

  4. Part III Supplemental

    1. 112,113.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Composition for certain Stamp Duties.

      1. 114.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 115.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 116.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Miscellaneous

      1. 117. Conditions and agreements as to stamp duty void.

      2. 118.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 119. Instruments relating to Crown property.

      4. 120. As to instruments charged with duty of 35s.

      5. 121. Recovery of penalties.

      6. 122. Definitions.

    4. Repeal; Commencement; Short Title

      1. 123.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 124. Commencement.

      3. 125. Short title.

  5. SCHEDULES

    1. FIRST SCHEDULE

    2. SECOND SCHEDULE

    3. THIRD SCHEDULE

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed):Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill