Stamp Duties Management Act 1891
Application of Act
1 Act to apply to all stamp duties.
Mode of recovering Money received for Duty
2 Moneys received for duty and not appropriated to be recoverable in High Court.
Sale of Stamps
3 Power to grant licences to deal in stamps.
4 Penalty for unauthorised dealing in stamps, &c.
5 Provisions as to determination of a licence.
6 Penalty for hawking stamps.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Discount.
Allowance for Spoiled Stamps
9 Procedure for obtaining allowance.
10 Allowance for misused stamps.
11 Allowance how to be made.
12 Stamps not wanted may be repurchased by the Commissioners.
Offences relating to Stamps
Allowance for lost or spoiled instruments
12A Lost or spoiled instruments.
13Offences in relation to dies and stamps.
14 Making paper in imitation of paper used for stamp duties.
15 Possession of paper, plates, or dies used for stamp duties.
16 Proceedings for detection of forged dies, &c.
17 Proceedings for detection of stamps stolen or obtained fraudulently.
18 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown.
19 Mode of proceeding when stamps are seized.
20 As to defacement of adhesive stamps.
21 Penalty for frauds in relation to duties.
Miscellaneous
22 As to discontinuance of dies.
23 Application of Act to excise labels.
24 Declarations, how to be made.
25 Mode of granting licences.
26 Recovery of fines.
27 Definitions.
Repeal, Commencement, Short Title
28 Repeal.
30 Short title.
SCHEDULE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Stamp Duties Management Act 1891

1891 c.38

An Act to consolidate the Law relating to the Management of Stamp Duties.

Annotations:
Modifications etc. (not altering text)
C1

Power to apply Act conferred by (with modification) National Debt Act 1972 (c. 65), s. 10(1)

C2

This Act is not necessarily in the form in which it has effect in Northern Ireland

C4

Power to apply Act conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 8(3)(b)