. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

F2. . . section one hundred and nine of the Stamp Act, 1891 F3 (which relates to the penalty for issuing stock certificates unstamped), shall apply to any instrument chargeable with stamp duty F4. . . as a stock certificate to bearer in the same manner as it applies to the stock certificates to bearer named in that section, and as if “company or body of persons” were mentioned in sub-section one of that section as well as “ local authority.”