Whenever the Commissioners determine to discontinue the use of any die, and provide a new die to be used in lieu thereof, and give public notice thereof in the [F1London, Edinburgh and Belfast Gazettes], then from and after any day to be stated in the notice (such day not being within one month after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die, shall be deemed to be not duly stamped:
Provided as follows:
(a)If any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the United Kingdom, is brought to the Commissioners within fourteen days after it has been received in the United Kingdom, then upon proof of the facts to the satisfaction of the Commissioners the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty:
(b)All persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may at any time within six months after the day stated in the notice send the same to the chief office or one of the head offices, and the Commissioners may thereupon cause the stamp on such material to be cancelled, and the same material, or, if the Commissioners think fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.
Textual Amendments
F1Words in s. 22 substituted by 1998 c. 36, s. 150(3)
The provisions of this Act in reference to offences relating to stamps shall apply to any label now or hereafter provided by the Commissioners for denoting any [F2duty of excise other than a duty of excise chargeable on goods imported into the United Kingdom] and any label so provided shall be deemed to be included in the term “stamp” as defined by this Act.
Textual Amendments
F2Words substituted by Customs and Excise Management Act 1979 (c. 2), Sch. 4 para. 12 Table Pt. I
Any statutory declaration to be made in pursuance of or for the purposes of this or any other Act for the time being in force relating to duties may be made before any of the Commissioners, or any officer or person authorised by them in that behalf, or before any commissioner for oaths or any justice or notary public in any part of the United Kingdom, or at any place out of the United Kingdom, before any person duly authorised to administer oaths there.
Modifications etc. (not altering text)
C1S. 24 extended by Revenue Act 1898 (c. 46), s. 7(6) and (E.W.) Solicitors Act 1974 (c. 47), s. 81(1)
C2S. 24 extended (E.W.) (1. 4. 1991) by Courts and Legal Services Act 1990 (c.41, SIF 76:1), s. 113(3); S.I.1991/608, art. 2, Sch.
Textual Amendments
F3S. 25 repealed (1.10.1999) by 1999 c. 16, ss. 115, 139, Sch. 18 Pt. II para. 6(1)(2), Sch. 20 Pt. V(4) Note
Textual Amendments
F4S. 26 repealed (27.7.1999 with effect in relation to things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(3) Note
In this Act, unless the context otherwise requires,—
The expression “Commissioners” means Commissioners of Inland Revenue:
The expression “officer” means officer of Inland Revenue:
The expression “chief office” means chief office of Inland Revenue:
The expression “head offices” means the head offices of Inland Revenue in Edinburgh and [F5Belfast]:
The expression “duty” means any stamp duty for the time being chargeable by law:
The expression “material” includes every sort of material upon which words or figures can be expressed:
The expression “instrument” includes every written document:
The expression “die” includes any plate, type, tool, [F6machine,] or implement whatever used under the direction of the Commissioners for expressing or denoting any duty, or rate of duty, or the fact that any duty or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool, [F6machine,] or implement:
The expressions “forge” and “forged” include counterfeit and counterfeited:
The expression “stamp” means as well a stamp [F7produced] by means of a die as an adhesive stamp for denoting any duty or fee:
The expression “stamped” is applicable as well to instruments and material [F8bearing stamps produced] by means of a die as to instruments and material having adhesive stamps affixed thereto:
The expressions “executed” and “execution”[F9have the same meaning as in the Stamp Act 1891]
The expression “justice” means justice of the peace.
Textual Amendments
F5Word substituted by virtue of S.R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(b)
F6Word in s. 27 inserted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(a)
F7Word in s. 27 substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(b)
F8Words in s. 27 substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(c)
Modifications etc. (not altering text)
C3Definitions of “die” and “stamp” extended by Post Office Act 1969 (c. 48), s. 118(2)