8 Meaning of “instrument”.E+W+N.I.
(1)Subject to subsection (2) below, in this Part of this Act “instrument” means—
(a)any document, whether of a formal or informal character;
(b)any stamp issued or sold by the Post Office;
(c)any Inland Revenue stamp; and
(d)any disc, tape, sound track or other device on or in which information is recorded or stored by mechanical, electronic or other means.
(2)A currency note within the meaning of Part II of this Act is not an instrument for the purposes of this Part of this Act.
(3)A mark denoting payment of postage which the Post Office authorise to be used instead of an adhesive stamp is to be treated for the purposes of this Part of this Act as if it were a stamp issued by the Post Office.
(4)In this Part of this Act “Inland Revenue stamp” means a stamp as defined in section 27 of the M1Stamp Duties Management Act 1891.
Marginal Citations