Stamp Duties Management Act 1891

[F2 13] [F1 Offences in relation to dies and stamps.] U.K.

[F2 (1)] [F3 A person commits an offence who] does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following; that is to say,

[F4 (1) Forges a die or stamp;

(2) Prints or makes an impression upon any material with a forged die;]

(3) Fraudulently [F5 produces a stamp by means of] a genuine die;

(4) Fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part thereof;

(5) Fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;

(6) Fraudulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other stamp;

(7) Fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing whatsoever thereon written, with the intent that any use should be made of the stamp upon such material;

(8) Knowingly sells or exposes for sale or utters or uses [F6 any forged stamp, or] any stamp which has been fraudulently [F7 produced by means of] a genuine die;

(9) Knowingly, and without lawful excuse (the proof whereof shall lie on the person accused) has in his possession [F6 any forged die or stamp or] any stamp which has been fraudulently [F8 produced by means of] a genuine die, or any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,

F9 . . .

[F10 (2) A person guilty of an offence under this section is liable—

(a) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;

(b) on conviction on indictment, to imprisonment for a term not exceeding ten years or a fine, or both.]

Textual Amendments

F1 S. 13: sidenote substituted (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 115, Sch. 18 Pt. II para. 5(2)(6)

F2 S. 13(1): s. 13 renumbered as s. 13(1) (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 115, Sch. 18 Pt. II para. 5(3)(6)

F3 Words in s. 13(1) substituted (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 115, Sch. 18 Pt. II para. 5(3)(6)

F4 S. 13(1)(2) repealed (E.W.) by Forgery Act 1913 (c. 27), Sch. Pt. I

F5 Words in s. 13(3) substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(2)(a)

F6 Words repealed (E.W.) by Forgery Act 1913 (c. 27), Sch. Pt. I

F7 Words in s. 13(8) substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(2)(b)

F8 Words in s. 13(9) substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(2)(b)

F9 Words in s. 13 repealed (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, ss. 115, 139, Sch. 18 Pt. II para. 5(4)(6), Sch. 20 Pt. V(3) Note

F10 S. 13(2) inserted (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 115, Sch. 18 Pt. II para. 5(5)(6)