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Stamp Act 1891

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  1. Introductory Text

  2. Part I Regulations applicable to Instruments generally

    1. Charge of Duty upon Instruments

      1. 1. Charge of duties in schedule.

      2. 2. All duties to be paid according to regulations of Act.

      3. 3. How instruments are to be written and stamped.

      4. 4. Instruments to be separately charged with duty in certain cases.

      5. 5. Facts and circumstances affecting duty to be set forth in instruments.

      6. 6. Mode of calculating ad valorem duty in certain cases.

    2. Use of Adhesive Stamps

      1. 7.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 8. General direction as to the cancellation of adhesive stamps.

      3. 9. Penalty for frauds in relation to adhesive stamps.

    3. Appropriated Stamps and Denoting Stamps

      1. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 11. Denoting stamps.

    4. Adjudication Stamps

      1. 12. Adjudication by Commissioners.

      2. 12A.Adjudication: supplementary provisions.

      3. 13. Appeal against Commissioners’ decision on adjudication.

      4. 13A.Appeal to the First-tier Tribunal .

      5. 13B.Appeal to the High Court.

    5. Production of Instruments in Evidence

      1. 14. Terms upon which instruments not duly stamped may be received in evidence.

    6. Stamping of Instruments after Execution

      1. 15. Stamping after execution.

      2. 15A.Late stamping: interest.

      3. 15B.Late stamping: penalties.

    7. Entries upon Rolls, Books, &c.

      1. 16. Rolls, books, &c. to be open to inspection.

      2. 17. Penalty for enrolling, &c. instrument not duly stamped.

  3. Part II Regulations applicable to Particular Instruments

    1. 18–19.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. 20.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. 21.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. 22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    5. 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    6. 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    7. Instruments of Apprenticeship

      1. 25. Meaning of instrument of apprenticeship.

      2. 26.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 27.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 28.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 29–31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 32, 33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 34.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 35–39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      9. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    8. Bills of Sale

      1. 41. Bills of sale.

      2. 42.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 44.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 45–48.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    9. Charter-parties

      1. 49. Provisions as to duty on charter-party.

      2. 50, 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 52, 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    10. Conveyances on Sale

      1. 54. Meaning of “conveyance on sale”.

      2. 55. How ad valorem duty to be calculated in respect of stock and securities.

      3. 56. How consideration consisting of periodical payments to be charged.

      4. 57. How conveyance in consideration of a debt, &c., to be charged.

      5. 58. Direction as to duty in certain cases.

      6. 59. Certain contracts to be chargeable as conveyances on sale.

      7. 60. As to sale of an annuity or right not before in existence.

      8. 61. Principal instrument, how to be ascertained.

    11. Conveyances on any Occasion except Sale or Mortgage

      1. 62. What is to be deemed a conveyance on any occasion, not being a sale or mortgage.

      2. 63—68.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 69—71.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    12. Duplicates and Counterparts

      1. 72. Provision as to duplicates and counterparts.

    13. Exchange and Partition or Division

      1. 73. As to exchange, &c.

      2. 74.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    14. Leases

      1. 75. Agreements for not more than thirty-five years to be charged as leases.

      2. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 77. Directions as to duty in certain cases.

      4. 78.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 79, 80.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 81.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    15. Marketable Securities and Foreign and Colonial Share Certificates

      1. 82.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 83.Penalty on issuing, &c. foreign, &c. security not duly stamped

      3. 84.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 85.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 86–89.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 90.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    16. Policies of Insurance

      1. 91.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 92.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 93.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 94—97.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    17. Policies of Insurance except Policies of Sea Insurance

      1. 98. Meaning of policy of life insurance and policy of insurance against accident.

      2. 99.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 100.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 101—103.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 104—106.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 107.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    18. Stock Certificates to Bearer

      1. 108.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 109. Penalty for issuing stock certificate unstamped.

      3. 110.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    19. Warrants for Goods

      1. 111. Provisions as to warrants for goods.

  4. Part III Supplemental

    1. 112,113.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. Composition for certain Stamp Duties.

      1. 114.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 115.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 116.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    3. Miscellaneous

      1. 117. Conditions and agreements as to stamp duty void.

      2. 118.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 119. Instruments relating to Crown property.

      4. 120. As to instruments charged with duty of 35s.

      5. 121. Recovery of penalties.

      6. 122. Definitions.

    4. Repeal; Commencement; Short Title

      1. 123.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 124. Commencement.

      3. 125. Short title.

  5. SCHEDULES

    1. FIRST SCHEDULE

    2. SECOND SCHEDULE

    3. THIRD SCHEDULE

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