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Revenue, Friendly Societies, and National Debt Act 1882

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14Provision as to cancellation where two or more adhesive stamps are used for a stamp duty

(1)Where two or more adhesive stamps are used to denote a stamp duty upon an instrument, such instrument is not to be deemed duly stamped unless the person upon whom the duty of cancellation is by law imposed cancels each or every stamp by writing on or across the same his name or initials or the name or initials of his firm, together with the true date of his so writing, so that both or all and every of the stamps may be effectually cancelled and rendered incapable of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamps appearing on the instrument were affixed thereto at the proper time.

(2)If any person contravenes this section he shall incur the penalty imposed by section twenty-four of the Stamp Act, 1870.

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