Revenue, Friendly Societies, and National Debt Act 1882

15 Extension of interpretation of section 25 of 33 & 34 Vict. c.97

Section twenty-five of the Stamp Act, 1870, shall be read as if the word " instrument " therein contained embraced a letter or cover within section twenty-three of the [3 & 4 Vict. c. 96.] Post Office Duties Act, 1840, and any postal packet and the cover thereof which by the [38 & 39 Vict. c. 22.] Post Office Act, 1875, is to be deemed a letter or cover within the same section, and as if the word " duty " therein contained embraced any postage duty as well as any stamp duty upon an instrument.

This section shall not exempt any person from any proceeding by indictment or otherwise for any offence which is punishable under the Post Office Acts as defined by the [7 Will. 4. & 1 Vict. c. 36.] Post Office (Offences) Act, 1837, or otherwise by law, provided that no person shall be liable to be punished more than once for the same offence.