Stamp Act 1891
Part I Regulations applicable to Instruments generally
Charge of Duty upon Instruments
1 Charge of duties in schedule.
2 All duties to be paid according to regulations of Act.
3 How instruments are to be written and stamped.
4 Instruments to be separately charged with duty in certain cases.
5 Facts and circumstances affecting duty to be set forth in instruments.
6 Mode of calculating ad valorem duty in certain cases.
Use of Adhesive Stamps
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 General direction as to the cancellation of adhesive stamps.
9 Penalty for frauds in relation to adhesive stamps.
Appropriated Stamps and Denoting Stamps
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Denoting stamps.
Adjudication Stamps
12 Adjudication by Commissioners.
12AAdjudication: supplementary provisions.
13 Appeal against Commissioners’ decision on adjudication.
13AAppeal to the First-tier Tribunal .
13BAppeal to the High Court.
Production of Instruments in Evidence
14 Terms upon which instruments not duly stamped may be received in evidence.
Stamping of Instruments after Execution
15 Stamping after execution.
15ALate stamping: interest.
15BLate stamping: penalties.
Entries upon Rolls, Books, &c.
16 Rolls, books, &c. to be open to inspection.
17 Penalty for enrolling, &c. instrument not duly stamped.
Part II Regulations applicable to Particular Instruments
18–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instruments of Apprenticeship
25 Meaning of instrument of apprenticeship.
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32, 33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35–39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bills of Sale
41 Bills of sale.
42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
45–48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charter-parties
49 Provisions as to duty on charter-party.
50, 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
52, 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conveyances on Sale
54 Meaning of “conveyance on sale”.
55 How ad valorem duty to be calculated in respect of stock and securities.
56 How consideration consisting of periodical payments to be charged.
57 How conveyance in consideration of a debt, &c., to be charged.
58 Direction as to duty in certain cases.
59 Certain contracts to be chargeable as conveyances on sale.
60 As to sale of an annuity or right not before in existence.
61 Principal instrument, how to be ascertained.
Conveyances on any Occasion except Sale or Mortgage
62 What is to be deemed a conveyance on any occasion, not being a sale or mortgage.
63—68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
69—71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Duplicates and Counterparts
72 Provision as to duplicates and counterparts.
Exchange and Partition or Division
73 As to exchange, &c.
74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Leases
75 Agreements for not more than thirty-five years to be charged as leases.
76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77 Directions as to duty in certain cases.
78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
79, 80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Marketable Securities and Foreign and Colonial Share Certificates
82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
83Penalty on issuing, &c. foreign, &c. security not duly stamped
84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86–89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Policies of Insurance
91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
94—97. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Policies of Insurance except Policies of Sea Insurance
98 Meaning of policy of life insurance and policy of insurance against accident.
99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
101—103. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
104—106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Stock Certificates to Bearer
108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
109 Penalty for issuing stock certificate unstamped.
110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Warrants for Goods
111 Provisions as to warrants for goods.
Part III Supplemental
112,113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Composition for certain Stamp Duties.
114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Miscellaneous
117 Conditions and agreements as to stamp duty void.
118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
119 Instruments relating to Crown property.
120 As to instruments charged with duty of 35s.
121 Recovery of penalties.
122 Definitions.
Repeal; Commencement; Short Title
123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
124 Commencement.
125 Short title.
SCHEDULES
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE

Stamp Act 1891

1891 c.39

An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.C1X1C2C3C4C5C6C7C10C8C11C9C12

Annotations:
Editorial Information
X1

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

Modifications etc. (not altering text)
C3

Act extended (E.W.S.) by Companies Act 1985 (c. 6, SIF 27), s. 88 (4)

C4

Act modified (3.5.1994 with effect as mentioned in s. 243(2) of the amending Act) by 1994 c. 9, s. 243

Act modified (retrospective to 28.3.2000) by 2000 c. 17, s. 129(3)(4)(5)(6), Sch. 34 para. 3(5)(6)

C5

Act: power to extend conferred (1.5.1995) by 1995 c. 4, s. 152(1)(2)(b) (with s. 152(6))

C6

Act: Pt. IV of 1994 c. 9 to be construed as one with this Act (3.5.1994) by virtue of s. 257(3) of that 1994 Act

Act: s. 186 of 1996 c. 8 to be construed as one with this Act (29.4.1996 but with application as mentioned in s. 186(3)) by virtue of s. 186(4) of that 1996 Act

C7

Act: Pt. VI of 1999 c. 16 to be construed as one with this Act (27.7.1999) by virtue of s. 123(1) of that 1999 Act

Act: s. 118 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 118(9)(12) of that 2000 Act

Act: s. 119 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 119(10)(13) of that 2000 Act

Act: s. 120 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 120(9)(10) of that 2000 Act

Act: s. 121 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 121(9)(12) of that 2000 Act

Act: s. 122 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 122(7)(10) of that 2000 Act

Act: s. 128 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 128(9) of that 2000 Act

Act: s. 129 and Sch. 34 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 129(4) of that 2000 Act

Act: s. 131 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 131(7) of that 2000 Act

Act: Sch. 33 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 117, Sch. 33 para. 9(2) of that 2000 Act

Act: s. 92 and Sch. 30 of 2001 c. 9 to be construed as one with this Act (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by virtue of s. 92(7) of that 2001 Act; S.I. 2001/3748, art. 2

Act modified (retrospective to 23.4.2002) by 2002 c. 23, s. 116(2)(4)(5), Sch. 37 para. 2(3)(4)

Act: s. 11 and Sch. 34 of 2002 c. 23 to be construed as one with this Act (retrospective to 24.4.2002 with effect as mentioned in s. 111(10) of the amending Act) by 2002 c. 23, s. 111(6), Sch. 34 para. 11

Act: s. 113 and Sch. 35 of 2002 c. 23 to be construed as one with this Act (retrospective to 24.4.2002 with effect as mentioned in s. 113(9) of the amending Act) by 2002 c. 23, s. 113(5), Sch. 35 para. 12

Act: s. 115 and Sch. 36 of 2002 c. 23 to be construed as one with this Act (24.7.2002) by 2002 c. 23, s. 115(7), Sch. 36 para. 10

Act: s. 116 and Sch. 37 of 2002 c. 23 to be construed as one with this Act (retrospective to 23.4.2002 with application as mentioned in s. 116(4) of the amending Act) by 2002 c. 23, s. 116(3)(4)(5), Sch. 37

C10

Act: 2003 c. 14, s. 129 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 129(7) (with s. 130(9))

C8

Act: 2003 c. 14, s. 125 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 125(3)

C11

Act: 2003 c. 14, s. 130 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 130(7)

C9

Act: 2003 c. 14, s. 128 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 128(6) (with s. 128(7))

C12

Act: 2003 c. 14, Sch. 15 para. 33 to be construed as one with this Act by virtue of 2003 c. 14, Sch. 15 para. 33(9) (as substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1)

C13

Act to be construed as one with Finance Act 2019 (c. 1), s. 47 (with effect in accordance with s. 47(10) of the amending Act) by Finance Act 2019 (c. 1), s. 47(9)

C14

Act: 2019 c. 1, s. 47A to be construed as one with this Act by 2019 c. 1, s. 47A(7) (as inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 77)