Search Legislation

Revenue Act 1909

Status:

This is the original version (as it was originally enacted).

Part IIStamps

7Amendment as to certain contracts chargeable for the purposes of stamp duty as conveyances on sale

The limitation of section fifty-nine of the Stamp Act, 1891 (which makes certain contracts chargeable for the purposes of stamp duty as conveyances on sale) to contracts and agreements made in England, Ireland, or Scotland, shall cease to have effect.

8Amendment of section 77 of the Stamp Act, 1891

The provisions of subsection (2) of section seventy-seven of the Stamp Act, 1891 (which exempt a lease from stamp duty in respect of certain further considerations) shall not apply as respects any further consideration in the lease consisting of a covenant which if it were contained in a separate deed would be chargeable with ad valorem stamp duty, and accordingly the lease shall in any such case be charged with duty in respect of any such further consideration under section four of the said Act.

9Stamp duty on allotment letters of fractional parts of shares

It is hereby declared that the term " share " under the heading " Letter of Allotment and Letter of Renunciation, or any other document having the effect of a letter of allotment" in the First Schedule to the Stamp Act, 1891, and under the heading " Scrip Certificate, Scrip, or other document" in that schedule, includes a fractional part of a share.

10Provision as to stamping certain bills of exchange

The provisions in sections thirty-four and thirty-eight of the Stamp Act, 1891, which relate to bills of exchange payable on demand, or at sight, or on presentation, shall apply also to bills of exchange expressed to be payable at a period not exceeding three days after date or sight which are chargeable with the duty of one penny under subsection (2) of section ten of the Finance Act, 1899.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources