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National Debt Act 1972
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10 National savings stamps and gift tokens.U.K.
(1)The Treasury may make regulations for applying to national savings stamps, with the necessary modifications, all or any of the provisions of the M1Stamp Duties Management Act 1891, section 9 of the M2Stamp Act 1891 and section 63 of the M3Post Office Act 1953.
(2)If at any time it appears to the Treasury that, in the case of any national savings stamps or national savings gift tokens, no further sum will become payable in respect of the exchange or encashment of those stamps or tokens, the Treasury may issue to the National Debt Commissioners out of the National Loans Fund sums equal to the face value of those stamps or tokens; and [F1 (subject to regulations under subsection (2A)) ]the National Debt Commissioners shall deal with those sums as if they were paid to the Commissioners in respect of unclaimed redemption moneys under section 5 of the M4Miscellaneous Financial Provisions Act 1955.
[F2(2A)Where the Treasury has issued a sum to the National Debt Commissioners under subsection (2), it may by regulations require them to repay to the National Loans Fund, in the way specified in the regulations, so much of that sum as may be specified in, or determined in accordance with, the regulations.]
(3)In this section “national savings stamp” and “national savings gift token” means respectively a stamp or token sold by the Postmaster General or the Director of Savings which may be used in the purchase of national savings certificates or premium savings bonds or in different ways one of which is the purchase of national savings certificates, premium savings bonds or some description of government stock.
Textual Amendments
F1Words in s. 10(2) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 163(2)
F2S. 10(2A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 163(3)
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