http://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/9Stamp 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 I91If any person—aFraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp may be used again; orbSells or offers for sale, or utters, any adhesive stamp which has been so removed, or utters any instrument, having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid;he is liable to a penalty not exceeding £3,000.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . S. 9 extended by Revenue Act 1898 (c. 46), s. 7 and Post Office Act 1969 (c. 48), s. 117(1); power to apply s. 9 with modifications conferred by National Debt Act 1972 (c. 65), s. 10(1)S. 9: power to apply 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) (with s. 108(5)).S. 9: power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 8(3)(b) (with s. 108(5)).Words in s. 9(1) substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 114, Sch. 17 Pt. I para. 3(3)S. 9(2) repealed by Revenue Act 1898 (c. 46), s. 7(4)