Textual Amendments
F1Ss. 112, 113 repealed with saving by Finance Act 1973 (c. 51), ss. 49(1), 59(7), Sch. 22 Pt. V
Textual Amendments
F2S. 114 repealed by Finance Act 1970 (c. 24), Sch. 7 para. 13(1), Sch. 8 Pt. IV but transfers of any stock in respect of which payments have been made under s. 114 shall continue to be exempt from stamp duty
Textual Amendments
F3S. 115 repealed by Finance Act 1976 (c. 40), Sch. 15 Pt. VI
Textual Amendments
F4S. 116 repealed by Finance Act 1970 (c. 24), Sch. 8 Pt. IV
Every condition of sale framed with the view of precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the sixteenth day of May one thousand eight hundred and eighty-eight, and every contract, arrangement, or undertaking for assuming the liability on account of absence or insufficiency of stamp upon any such instrument or indemnifying against such liability, absence, or insufficiency, shall be void.
Textual Amendments
F5S. 118 repealed by Finance Act 1989 (c. 26, SIF 114), ss. 173(4)(9), 187(1), Sch. 17 Pt. IX
Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown, or being the private property of the sovereign, is to be charged with the same duty as an instrument of the same kind relating to property belonging to a subject.
Any instrument which by any Act passed before the first day of January one thousand eight hundred and seventy-one and not relating to stamp duties, is specifically charged with the duty of [F6£1·75], shall be chargeable only with the duty of [F650p] in lieu of the said duty of [F6£1·75].
Textual Amendments
F6Words substituted by virtue of Decimal Currency Act 1969 (c. 19), s. 10(1)
All fines imposed by this Act are to be sued for and recovered by information in the High Court in England, in the name of the Attorney General for England, in Scotland in the name of the Lord Advocate, and in Ireland in the name of the Attorney General for Ireland.
Modifications etc. (not altering text)
C1S. 121 excluded by Post Office Act 1969 (c. 48), s. 117(2)
C2Reference to Ireland to be construed as exclusive of Republic of Ireland: S.R. & O. 1923/405 (Rev. X, p. 298; 1923, p. 400), art. 2
C3S. 121: functions transferred (6.5.1999) by S.I. 1999/679, art. 2, Sch.
(1)In this Act, unless the context otherwise requires,—
The expression “Commissioners” means Commissioners of Inland Revenue:
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 “stamp” means as well a stamp impressed by means of a die as an adhesive stamp:
The expression “stamped”, with reference to instruments and material, applies as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto:
The expressions “executed” and “execution”, with reference to instruments not under seal, mean signed and signature:
The expression “money” includes all sums expressed in British or in any foreign or colonial currency:
The expression “stock” includes any share in any stocks or funds transferable at the Bank of England or at the Bank of Ireland, F7. . . and any share in the stocks or funds of any foreign or colonial state or government, or in the capital stock or funded debt of any county council, corporation, company, or society in the United Kingdom, or of any foreign or colonial corporation, company, or society:
The expression “marketable security” means a security of such a description as to be capable of being sold in any stock market in the United Kingdom:
The expression “steward” of a manor includes deputy steward.
(2)In the application of this Act to Scotland expressions referring to the High Court shall be construed as referring to the Court of Session sitting as the Court of Exchequer.
Textual Amendments
F7Words in s. 122(1) repealed (5.11.1993) by 1993 c. 50, s. 1(1), Sch. 1 Pt. IX Group1
Modifications etc. (not altering text)
C4Definition of “instrument” extended by Companies Act 1948 (c. 38), s. 52(2)
Textual Amendments
F8S. 123 repealed by Statute Law Revision Act 1908 (c. 49)
This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two.
This Act may be cited as the Stamp Act 1891.