Chwilio Deddfwriaeth

Stamp Act 1891


This is the original version (as it was originally enacted).

  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.Certain adhesive stamps to be applicable to instruments and postal purposes

      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.Appropriated stamps

      2. 11.Denoting stamps

    4. Adjudication Stamps

      1. 12.Assessment of duty by Commissioners

      2. 13.Persons dissatisfied may appeal

    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.Penalty upon stamping instruments after execution

    7. Entries upon Rolls, Rooks, &c

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

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

  3. Part II Regulations applicable to Particular Instruments

    1. Admissions

      1. 18.Mode of denoting duty

      2. 19.Penalty on officers for neglect to make duly stamped documents or entries

    2. Admissions to the Degree of a Barrister-at-Law in Ireland, and of Students to the Society of King's Inns, in Dublin

      1. 20.Distinct accounts to be kept of certain sums payable to King's Inns, Dublin

      2. 21.Admission of member of Inn of Court as student of King's Inns

    3. Agreements

      1. 22.Duty may be denoted by adhesive stamp

      2. 23.Certain mortgages of stock to be chargeable as agreements

    4. Appraisements

      1. 24.Appraisements to be written out

    5. Instruments of Apprenticeship

      1. 25.Meaning of instrument of apprenticeship

    6. Articles of Clerkship

      1. 26.Articles in Scotland not to be charged with more than one duty of 60l

      2. 27.Terms upon which articles may be stamped after execution

      3. 28.Distinct account to be kept of 14l payable to King's Inns

    7. Bank Notes, Bills of Exchange, and Promissory Notes

      1. 29.Meaning of banker and bank note

      2. 30.Bank notes may be issued

      3. 31.Penalties, for issuing or receiving an unstamped bank note

      4. 32.Meaning of "bill of exchange"

      5. 33.Meaning of "promissory note"

      6. 34.Provisions for use of adhesive stamps on bills and notes

      7. 35.Provisions as to stamping foreign bills and notes

      8. 36.As to bills and notes purporting to be drawn abroad

      9. 37.Terms upon which bills and notes may be stamped after execution

      10. 38.Penalty for issuing, &c., any unstamped bill or note

      11. 39.One bill only of a set need be stamped

    8. Bills of Lading

      1. 40.Bills of lading

    9. Bills of Sale

      1. 41.Bills of sale

    10. Bonds given in Relation to the Duties of Excise

      1. 42.Bonds not to include goods, &c, belonging to more than one person

    11. Certificates of Solicitors and others

      1. 43.Penalty for practising without certificate, or making false statement on application for certificate

      2. 44.Penalty on unqualified persons preparing instruments

      3. 45.One certificate only required

      4. 46.Solicitors certificates in England and Ireland

      5. 47.Other certificates

      6. 48.Date and duration of certain certificates

    12. Charter-parties

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

      2. 50.Charter-parties executed abroad

      3. 51.Terms upon which charter-parties may be stamped after execution

    13. Contract Notes

      1. 52.Provisions as to contract notes

      2. 53.Penalty for not making a stamped note

    14. 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

    15. 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

    16. Attested Copies and Extracts

      1. 63.Stamping of certain copies and extracts after attestation

    17. Certified Copies and Extracts from Registers of Births, &c

      1. 64.Duty may be denoted by adhesive stamp

    18. Copyhold and Customary Estates

      1. 65.Provisions as to payment of duty

      2. 66.Facts affecting duty to be stated in a note

      3. 67.Steward to make out duly stamped copies

      4. 68.Steward may refuse to proceed except on payment of his fees and duty

    19. Delivery Orders

      1. 69.Provisions as to duty on delivery order

      2. 70.Penalty for use of unstamped or untrue order

      3. 71.By whom duty or delivery order to be paid

    20. Duplicates and Counterparts

      1. 72.Provision as to duplicates and counterparts

    21. Exchange and Partition or Division

      1. 73.As to exchange, &c

    22. Grants of Honours and Dignities

      1. 74.Duty to be charged in respect of highest rank

    23. Leases

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

      2. 76.Leases how to be charged in respect of produce, &c

      3. 77.Directions as to duty in certain cases

      4. 78.Duty in certain cases may be denoted by adhesive stamp

    24. Letters of Allotment or Renunciation, Scrip Certificates, and Scrip

      1. 79.Provisions as to letters of allotment, &c Letters or Powers of Attorney and Voting Papers

    25. Letters or Powers of Attorney and Voting Papers

      1. 80.Provisions as to proxies and voting papers

      2. 81.Power relating to Government stocks, how to be charged

    26. Marketable Securities and Foreign and Colonial Share Certificates

      1. 82.Meaning of marketable securities for charge of duty and foreign and colonial share certificates

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

      3. 84.Foreign or colonial securities may be stamped without penalty

      4. 85.Annual duties to be denoted by adhesive stamps

    27. Mortgages, &c

      1. 86.Meaning of "mortgage"

      2. 87.Direction as to duty in certain cases

      3. 88.Security for future advances, how to be charged

      4. 89.Exemption from stamp duty in favour of benefit building societies restricted

    28. Notarial Acts

      1. 90.Duty may be denoted by adhesive stamp

    29. Policies of Insurance

      1. 91.Meaning of policy of insurance

    30. Policies of Sea Insurance

      1. 92.Meaning of policy of sea insurance

      2. 93.Contract to be in writing

      3. 94.Policy for voyage and time chargeable with two duties

      4. 95.No policy valid unless duly stamped

      5. 96.Legal alterations in policies may be made under certain restrictions

      6. 97.Penalty on assuring unless-policy duly stamped

    31. Policies of Insurance except Policies of Sea Insurance

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

      2. 99.Duty on certain policies may be denoted by adhesive stamp

      3. 100.Penalty for not making out policy, or making, &c. any policy not duly stamped

    32. Receipts

      1. 101.Provisions as to duty upon receipts

      2. 102.Terms upon which receipts may be stamped after execution

      3. 103.Penalty for offences in reference to receipts

    33. Settlements

      1. 104.As to settlement of policy or security

      2. 105.Settlements when not to be charged as securities

      3. 106.Where several instruments one only to be charged with ad valorem duty

    34. Share Warrants

      1. 107.Penalty for issuing share warrant not duly stamped

    35. Stock Certificates to Bearer

      1. 108.Meaning of stock certificate to bearer

      2. 109.Penalty for issuing stock certificate unstamped

    36. Transfers of Shares in Cost Book Mines

      1. 110.Duty may be denoted by adhesive stamp

    37. Warrants for Goods

      1. 111.Provisions as to warrants for goods

  4. Part III Supplemental

    1. Duty on Capital of Companies

      1. 112.Charge of duty on capital of limited liability companies

      2. 113.Charge of duty on capital of companies with limited liability otherwise than under the Companies Acts

    2. Composition for certain Stamp Duties

      1. 114.Composition for stamp duty on transfers of Canadian and colonial stock

      2. 115.Composition for stamp duty by county councils, &c

      3. 116.Composition for stamp duty on policies of insurance against accident

    3. Miscellaneous

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

      2. 118.Assignment of policy of life assurance to be stamped before payment of money assured

      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.Repeal

      2. 124.Commencement

      3. 125.Short title


      Stamp Duties on Instruments


      Rules as to Composition for Stamp Duties

      1. First Part

        1. 1.Every account shall be made in such form and shall...

        2. 2.Every account shall be a full and true account of...

        3. 3.In the case of any company or corporation formed within...

        4. 4.In the case of any colonial or foreign company or...

        5. 5.Where the first account shall be delivered at any time...

        6. 6.Accounts shall be delivered to the Commissioners on or within...

        7. 7.The duty shall be paid upon the delivery of the...

      2. Second Part

        1. 1.Every account shall be made in such form and shall...

        2. 2.Every account shall be a full and true account of...

        3. 3.Accounts shall be delivered to the Commissioners within twenty days...

        4. 4.The duty shall be paid upon the delivery of the...


      Enactments Repealed

Yn ôl i’r brig


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