PART IVStamps
44Exemption from stamp duty on receipts
The following exemptions shall be substituted for exemptions numbered (14) and (15) under the heading " Receipt given for, or upon payment of, money " amounting to two pounds or upwards," in the First Schedule to the Stamp Act, 1891, as extended by section eight of the [61 & 62 Vict. c. 46.] Revenue Act, 1898:—
14
Receipt given by or on behalf of an officer of a county court, or, in Scotland, by or on behalf of a Sheriff Clerk, for money received by him from a party to any proceedings in court.
14(A)
Receipt given in respect of any sum payable as compensation under the [15 & 16 Geo. 5. c. 84.] Workmen's Compensation Act, 1925.
15
Receipt given by or on behalf of a clerk to justices or a magistrate or other person authorised to receive such payment, or in Scotland, any clerk of court of any Court of Summary Criminal Jurisdiction as defined by the [8 Edw. 7. c. 65.] Summary Jurisdiction (Scotland) Act, 1908, or other authorised person, for money received in respect of a fine or other sum ordered to be paid by a court of summary jurisdiction, or as bail.