Stamp Act 1891

1. Introductory TextNext Match

2. Part I Regulations applicable to Instruments generallyPrevious MatchNext Match

   1. Charge of Duty upon InstrumentsPrevious MatchNext Match

      1. 1. Charge of duties in schedule.Previous MatchNext Match

      2. 2. All duties to be paid according to regulations of Act.Previous MatchNext Match

      3. 3. How instruments are to be written and stamped. Previous MatchNext Match

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

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

      6. 6. Mode of calculating ad valorem duty in certain cases. Previous MatchNext Match

   2. Use of Adhesive StampsPrevious MatchNext Match

      1. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

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

      3. 9. Penalty for frauds in relation to adhesive stamps. Previous MatchNext Match

   3. Appropriated Stamps and Denoting StampsPrevious MatchNext Match

      1. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. 11. Denoting stamps. Previous MatchNext Match

   4. Adjudication StampsPrevious MatchNext Match

      1. 12. Adjudication by Commissioners.Previous MatchNext Match

      2. 12A. Adjudication: supplementary provisions.Previous MatchNext Match

      3. 13. Appeal against Commissioners’ decision on adjudication.Previous MatchNext Match

      4. 13A. Appeal to the First-tier Tribunal .Previous MatchNext Match

      5. 13B. Appeal to the High Court.Previous MatchNext Match

   5. Production of Instruments in EvidencePrevious MatchNext Match

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

   6. Stamping of Instruments after ExecutionPrevious MatchNext Match

      1. 15. Stamping after execution.Previous MatchNext Match

      2. 15A. Late stamping: interest.Previous MatchNext Match

      3. 15B. Late stamping: penalties.Previous MatchNext Match

   7. Entries upon Rolls, Books, &c.Previous MatchNext Match

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

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

3. Part II Regulations applicable to Particular InstrumentsPrevious MatchNext Match

   1. 18–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   2. 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   3. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   4. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   5. 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   6. 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   7. Instruments of ApprenticeshipPrevious MatchNext Match

      1. 25. Meaning of instrument of apprenticeship.Previous MatchNext Match

      2. 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      3. 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      4. 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      5. 29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      6. 32, 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      7. 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      8. 35–39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      9. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   8. Bills of SalePrevious MatchNext Match

      1. 41. Bills of sale.Previous MatchNext Match

      2. 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      3. 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      4. 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      5. 45–48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   9. Charter-partiesPrevious MatchNext Match

      1. 49. Provisions as to duty on charter-party.Previous MatchNext Match

      2. 50, 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      3. 52, 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   10. Conveyances on SalePrevious MatchNext Match

       1. 54. Meaning of “conveyance on sale”. Previous MatchNext Match

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

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

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

       5. 58. Direction as to duty in certain cases.Previous MatchNext Match

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

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

       8. 61. Principal instrument, how to be ascertained.Previous MatchNext Match

   11. Conveyances on any Occasion except Sale or MortgagePrevious MatchNext Match

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

       2. 63—68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       3. 69—71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   12. Duplicates and CounterpartsPrevious MatchNext Match

       1. 72. Provision as to duplicates and counterparts. Previous MatchNext Match

   13. Exchange and Partition or DivisionPrevious MatchNext Match

       1. 73. As to exchange, &c.Previous MatchNext Match

       2. 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   14. LeasesPrevious MatchNext Match

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

       2. 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       3. 77. Directions as to duty in certain cases.Previous MatchNext Match

       4. 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       5. 79, 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       6. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   15. Marketable Securities and Foreign and Colonial Share CertificatesPrevious MatchNext Match

       1. 82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       2. 83. Penalty on issuing, &c. foreign, &c. security not duly stampedPrevious MatchNext Match

       3. 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       4. 85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       5. 86–89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       6. 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   16. Policies of InsurancePrevious MatchNext Match

       1. 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       2. 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       3. 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       4. 94—97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   17. Policies of Insurance except Policies of Sea InsurancePrevious MatchNext Match

       1. 98. Meaning of policy of life insurance and policy of insurance against accident.Previous MatchNext Match

       2. 99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       3. 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       4. 101—103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       5. 104—106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       6. 107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   18. Stock Certificates to BearerPrevious MatchNext Match

       1. 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

       2. 109. Penalty for issuing stock certificate unstamped.Previous MatchNext Match

       3. 110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   19. Warrants for GoodsPrevious MatchNext Match

       1. 111. Provisions as to warrants for goods.Previous MatchNext Match

4. Part III SupplementalPrevious MatchNext Match

   1. 112,113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   2. Composition for certain Stamp Duties.Previous MatchNext Match

      1. 114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. 115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      3. 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

   3. MiscellaneousPrevious MatchNext Match

      1. 117. Conditions and agreements as to stamp duty void.Previous MatchNext Match

      2. 118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      3. 119. Instruments relating to Crown property.Previous MatchNext Match

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

      5. 121. Recovery of penalties. Previous MatchNext Match

      6. 122. Definitions.Previous MatchNext Match

   4. Repeal; Commencement; Short TitlePrevious MatchNext Match

      1. 123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. 124. Commencement.Previous MatchNext Match

      3. 125. Short title.Previous MatchNext Match

5. SCHEDULES

   1. FIRST SCHEDULEPrevious MatchNext Match

   2. SECOND SCHEDULEPrevious MatchNext Match

   3. THIRD SCHEDULEPrevious MatchNext Match