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Introductory Text
PART I Regulations applicable to Instruments generally
Charge of Duty upon Instruments
1.Charge of duties in schedule
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.Certain adhesive stamps to be applicable to instruments and postal purposes
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.Appropriated stamps
11.Denoting stamps
Adjudication Stamps
12.Assessment of duty by Commissioners
13.Persons dissatisfied may appeal
Production of Instruments in Evidence
14.Terms upon which instruments not duly stamped may be received in evidence
Stamping of Instruments after Execution
15.Penalty upon stamping instruments after execution
Entries upon Rolls, Rooks, &c
16.Rolls, books, &;c, are to be open to inspection
17.Penalty for enrolling, &;c. instrument not duly stamped
PART II Regulations applicable to Particular Instruments
Admissions
18.Mode of denoting duty
19.Penalty on officers for neglect to make duly stamped documents or entries
Admissions to the Degree of a Barrister-at-Law in Ireland, and of Students to the Society of King's Inns, in Dublin
20.Distinct accounts to be kept of certain sums payable to King's Inns, Dublin
21.Admission of member of Inn of Court as student of King's Inns
Agreements
22.Duty may be denoted by adhesive stamp
23.Certain mortgages of stock to be chargeable as agreements
Appraisements
24.Appraisements to be written out
Instruments of Apprenticeship
25.Meaning of instrument of apprenticeship
Articles of Clerkship
26.Articles in Scotland not to be charged with more than one duty of 60l
27.Terms upon which articles may be stamped after execution
28.Distinct account to be kept of 14l payable to King's Inns
Bank Notes, Bills of Exchange, and Promissory Notes
29.Meaning of banker and bank note
30.Bank notes may be issued
31.Penalties, for issuing or receiving an unstamped bank note
32.Meaning of "bill of exchange"
33.Meaning of "promissory note"
34.Provisions for use of adhesive stamps on bills and notes
35.Provisions as to stamping foreign bills and notes
36.As to bills and notes purporting to be drawn abroad
37.Terms upon which bills and notes may be stamped after execution
38.Penalty for issuing, &c., any unstamped bill or note
39.One bill only of a set need be stamped
Bills of Lading
40.Bills of lading
Bills of Sale
41.Bills of sale
Bonds given in Relation to the Duties of Excise
42.Bonds not to include goods, &c, belonging to more than one person
Certificates of Solicitors and others
43.Penalty for practising without certificate, or making false statement on application for certificate
44.Penalty on unqualified persons preparing instruments
45.One certificate only required
46.Solicitors certificates in England and Ireland
47.Other certificates
48.Date and duration of certain certificates
Charter-parties
49.Provisions as to duty on charter-party
50.Charter-parties executed abroad
51.Terms upon which charter-parties may be stamped after execution
Contract Notes
52.Provisions as to contract notes
53.Penalty for not making a stamped note
Conveyances on Sale
54.Meaning of "conveyance on sale"
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.Certain contracts to be chargeable as conveyances on sale
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.What is to be deemed a conveyance on any occasion, not being a sale or mortgage
Attested Copies and Extracts
63.Stamping of certain copies and extracts after attestation
Certified Copies and Extracts from Registers of Births, &c
64.Duty may be denoted by adhesive stamp
Copyhold and Customary Estates
65.Provisions as to payment of duty
66.Facts affecting duty to be stated in a note
67.Steward to make out duly stamped copies
68.Steward may refuse to proceed except on payment of his fees and duty
Delivery Orders
69.Provisions as to duty on delivery order
70.Penalty for use of unstamped or untrue order
71.By whom duty or delivery order to be paid
Duplicates and Counterparts
72.Provision as to duplicates and counterparts
Exchange and Partition or Division
73.As to exchange, &c
Grants of Honours and Dignities
74.Duty to be charged in respect of highest rank
Leases
75.Agreements for not more than thirty-five years to be charged as leases
76.Leases how to be charged in respect of produce, &c
77.Directions as to duty in certain cases
78.Duty in certain cases may be denoted by adhesive stamp
Letters of Allotment or Renunciation, Scrip Certificates, and Scrip
79.Provisions as to letters of allotment, &c Letters or Powers of Attorney and Voting Papers
Letters or Powers of Attorney and Voting Papers
80.Provisions as to proxies and voting papers
81.Power relating to Government stocks, how to be charged
Marketable Securities and Foreign and Colonial Share Certificates
82.Meaning of marketable securities for charge of duty and foreign and colonial share certificates
83.Penalty on issuing, &c. foreign, &c. security not duly stamped
84.Foreign or colonial securities may be stamped without penalty
85.Annual duties to be denoted by adhesive stamps
Mortgages, &c
86.Meaning of "mortgage"
87.Direction as to duty in certain cases
88.Security for future advances, how to be charged
89.Exemption from stamp duty in favour of benefit building societies restricted
Notarial Acts
90.Duty may be denoted by adhesive stamp
Policies of Insurance
91.Meaning of policy of insurance
Policies of Sea Insurance
92.Meaning of policy of sea insurance
93.Contract to be in writing
94.Policy for voyage and time chargeable with two duties
95.No policy valid unless duly stamped
96.Legal alterations in policies may be made under certain restrictions
97.Penalty on assuring unless-policy duly stamped
Policies of Insurance except Policies of Sea Insurance
98.Meaning of policy of life insurance and policy of insurance against accident
99.Duty on certain policies may be denoted by adhesive stamp
100.Penalty for not making out policy, or making, &c. any policy not duly stamped
Receipts
101.Provisions as to duty upon receipts
102.Terms upon which receipts may be stamped after execution
103.Penalty for offences in reference to receipts
Settlements
104.As to settlement of policy or security
105.Settlements when not to be charged as securities
106.Where several instruments one only to be charged with ad valorem duty
Share Warrants
107.Penalty for issuing share warrant not duly stamped
Stock Certificates to Bearer
108.Meaning of stock certificate to bearer
109.Penalty for issuing stock certificate unstamped
Transfers of Shares in Cost Book Mines
110.Duty may be denoted by adhesive stamp
Warrants for Goods
111.Provisions as to warrants for goods
PART III Supplemental
Duty on Capital of Companies
112.Charge of duty on capital of limited liability companies
113.Charge of duty on capital of companies with limited liability otherwise than under the Companies Acts
Composition for certain Stamp Duties
114.Composition for stamp duty on transfers of Canadian and colonial stock
115.Composition for stamp duty by county councils, &c
116.Composition for stamp duty on policies of insurance against accident
Miscellaneous
117.Conditions and agreements as to stamp duty void
118.Assignment of policy of life assurance to be stamped before payment of money assured
119.Instruments relating to Crown property
120.As to instruments charged with duty of 35s
121.Recovery of penalties
122.Definitions
Repeal; Commencement; Short Title
123.Repeal
124.Commencement
125.Short title
SCHEDULES.
FIRST SCHEDULE
Stamp Duties on Instruments
SECOND SCHEDULE
Rules as to Composition for Stamp Duties
First Part
1.Every account shall be made in such form and shall...
2.Every account shall be a full and true account of...
3.In the case of any company or corporation formed within...
4.In the case of any colonial or foreign company or...
5.Where the first account shall be delivered at any time...
6.Accounts shall be delivered to the Commissioners on or within...
7.The duty shall be paid upon the delivery of the...
Second Part
1.Every account shall be made in such form and shall...
2.Every account shall be a full and true account of...
3.Accounts shall be delivered to the Commissioners within twenty days...
4.The duty shall be paid upon the delivery of the...
THIRD SCHEDULE
Enactments Repealed