http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/109Stamp Act 1891An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.texttext/xmlenStatute Law Database2020-10-05Expert Participation2020-07-22 Part II109 1Where the holder of a stock certificate to bearer has been entered on the register of the local authority as the owner of the share of stock described in the certificate, the certificate shall be forthwith cancelled so as to be incapable of being re-issued to any person.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S. 109 extended by Finance Act 1899 (c. 9), s. 5S. 109(1) extended by Finance Act 1946 (c. 64), s.56(2)Ss. 107, 108, 109(2) repealed by Finance Act 1963 (c. 25), Sch. 14 Pt. IV