(1)Sections 9 and 10 of the [1891 c. 38.] Stamp Duties Management Act 1891 (allowance to be made by the Commissioners of Inland Revenue for spoiled stamps, and allowances to be so made for misused stamps) shall apply to adhesive postage stamps as they apply to other stamps, but subject, in the case of section 9, to the qualification that allowance is not to be made by virtue of this section for stamps not appearing to the Commissioners to have been intended to be used for denoting a duty or fee ; and the second and third references to stamps in section 11 of that Act (how allowance is to be made) shall, for the purpose of its operation in relation to allowance made by virtue of this section, be construed as referring to adhesive postage stamps.
(2)This section shall come into operation on the appointed day.