Search Legislation

Stamp Duties Management Act 1891

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Cross Heading: Miscellaneous

 Help about opening options

Version Superseded: 03/05/1994

Status:

Point in time view as at 01/04/1991.

Changes to legislation:

There are currently no known outstanding effects for the Stamp Duties Management Act 1891, Cross Heading: Miscellaneous. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

MiscellaneousU.K.

22 As to discontinuance of dies.U.K.

Whenever the Commissioners determine to discontinue the use of any die, and provide a new die to be used in lieu thereof, and give public notice thereof in the London, Edinburgh, and [F1Belfast] Gazettes, then from and after any day to be stated in the notice (such day not being within one month after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die, shall be deemed to be not duly stamped:

Provided as follows:

(a)If any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the United Kingdom, is brought to the Commissioners within fourteen days after it has been received in the United Kingdom, then upon proof of the facts to the satisfaction of the Commissioners the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty:

(b)All persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may at any time within six months after the day stated in the notice send the same to the chief office or one of the head offices, and the Commissioners may thereupon cause the stamp on such material to be cancelled, and the same material, or, if the Commissioners think fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.

Textual Amendments

F1Word substituted by virtue of S.R. & O. 1921/1804 (Rev. XVI, p. 967: 1921, p. 424), art. 7(a)

23 Application of Act to excise labels.U.K.

The provisions of this Act in reference to offences relating to stamps shall apply to any label now or hereafter provided by the Commissioners for denoting any [F2duty of excise other than a duty of excise chargeable on goods imported into the United Kingdom] and any label so provided shall be deemed to be included in the term “stamp” as defined by this Act.

Textual Amendments

24 Declarations, how to be made. U.K.

Any statutory declaration to be made in pursuance of or for the purposes of this or any other Act for the time being in force relating to duties may be made before any of the Commissioners, or any officer or person authorised by them in that behalf, or before any commissioner for oaths or any justice or notary public in any part of the United Kingdom, or at any place out of the United Kingdom, before any person duly authorised to administer oaths there.

Modifications etc. (not altering text)

25 Mode of granting licences.U.K.

Any licence or certificate to be granted by the Commissioners under this or any other Act for the time being in force relating to duties may be granted by such officer or person as the Commissioners may authorise in that behalf.

26 Recovery of fines.U.K.

All fines imposed by this Act . . . . . . F3 may be proceeded for and recovered in the same manner and in the case of summary proceedings with the like power of appeal as any fine or penalty under any Act relating to the excise.

27 Definitions.U.K.

In this Act, unless the context otherwise requires,—

  • The expression “Commissioners” means Commissioners of Inland Revenue:

  • The expression “officer” means officer of Inland Revenue:

  • The expression “chief office” means chief office of Inland Revenue:

  • The expression “head offices” means the head offices of Inland Revenue in Edinburgh and [F4Belfast]:

  • The expression “duty” means any stamp duty for the time being chargeable by law:

  • 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 “die” includes any plate, type, tool, or implement whatever used under the direction of the Commissioners for expressing or denoting any duty, or rate of duty, or the fact that any duty or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool, or implement:

  • The expressions “forge” and “forged” include counterfeit and counterfeited:

  • The expression “stamp” means as well a stamp impressed by means of a die as an adhesive stamp for denoting any duty or fee:

  • The expression “stamped” is applicable 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 “justice” means justice of the peace.

Textual Amendments

F4Word substituted by virtue of S.R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(b)

Modifications etc. (not altering text)

C3Definitions of “die” and “stamp” extended by Post Office Act 1969 (c. 48), s. 118(2)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources