PART IRegulations applicable to Instruments generally

Charge of Duty upon Instruments

1Charge of duties in schedule

2All duties to be paid according to regulations of Act

3How instruments are to be written and stamped

4Instruments to be separately charged with duty in certain cases

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

6Mode of calculating ad valorem duty in certain cases

Use of Adhesive Stamps

7Certain adhesive stamps to be applicable to instruments and postal purposes

8General direction as to the cancellation of adhesive stamps

9Penalty for frauds in relation to adhesive stamps

Appropriated Stamps and Denoting Stamps

10Appropriated stamps

11Denoting stamps

Adjudication Stamps

12Assessment of duty by Commissioners

13Persons dissatisfied may appeal

Production of Instruments in Evidence

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

Stamping of Instruments after Execution

15Penalty upon stamping instruments after execution

Entries upon Rolls, Rooks, &c

16Rolls, books, &;c, are to be open to inspection

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

PART IIRegulations applicable to Particular Instruments

18Mode of denoting duty

19Penalty on officers for neglect to make duly stamped documents or entries

Admissions to the Degree of a Barrister-at-Law in Ireland, and of Students to the Society of King's Inns, in Dublin

20Distinct accounts to be kept of certain sums payable to King's Inns, Dublin

21Admission of member of Inn of Court as student of King's Inns

22Duty may be denoted by adhesive stamp

23Certain mortgages of stock to be chargeable as agreements

24Appraisements to be written out

Instruments of Apprenticeship

25Meaning of instrument of apprenticeship

Articles of Clerkship

26Articles in Scotland not to be charged with more than one duty of 60l

27Terms upon which articles may be stamped after execution

28Distinct account to be kept of 14l payable to King's Inns

Bank Notes, Bills of Exchange, and Promissory Notes

29Meaning of banker and bank note

30Bank notes may be issued

31Penalties, for issuing or receiving an unstamped bank note

32Meaning of "bill of exchange"

33Meaning of "promissory note"

34Provisions for use of adhesive stamps on bills and notes

35Provisions as to stamping foreign bills and notes

36As to bills and notes purporting to be drawn abroad

37Terms upon which bills and notes may be stamped after execution

38Penalty for issuing, &c., any unstamped bill or note

39One bill only of a set need be stamped

Bills of Lading

40Bills of lading

41Bills of sale

Bonds given in Relation to the Duties of Excise

42Bonds not to include goods, &c, belonging to more than one person

Certificates of Solicitors and others

43Penalty for practising without certificate, or making false statement on application for certificate

44Penalty on unqualified persons preparing instruments

45One certificate only required

46Solicitors certificates in England and Ireland

47Other certificates

48Date and duration of certain certificates

Charter-parties

49Provisions as to duty on charter-party

50Charter-parties executed abroad

51Terms upon which charter-parties may be stamped after execution

52Provisions as to contract notes

53Penalty for not making a stamped note

Conveyances on Sale

54Meaning of "conveyance on sale"

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

56How consideration consisting of periodical payments to be charged

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

58Direction as to duty in certain cases

59Certain contracts to be chargeable as conveyances on sale

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

61Principal instrument, how to be ascertained

Conveyances on any, Occasion except Sale or Mortgage

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

Attested Copies and Extracts

63Stamping of certain copies and extracts after attestation

Certified Copies and Extracts from Registers of Births, &c

64Duty may be denoted by adhesive stamp

Copyhold and Customary Estates

65Provisions as to payment of duty

66Facts affecting duty to be stated in a note

67Steward to make out duly stamped copies

68Steward may refuse to proceed except on payment of his fees and duty

Delivery Orders

69Provisions as to duty on delivery order

70Penalty for use of unstamped or untrue order

71By whom duty or delivery order to be paid

Duplicates and Counterparts

72Provision as to duplicates and counterparts

Exchange and Partition or Division

73As to exchange, &c

Grants of Honours and Dignities

74Duty to be charged in respect of highest rank

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

76Leases how to be charged in respect of produce, &c

77Directions as to duty in certain cases

78Duty in certain cases may be denoted by adhesive stamp

Letters of Allotment or Renunciation, Scrip Certificates, and Scrip

79Provisions as to letters of allotment, &c Letters or Powers of Attorney and Voting Papers

Letters or Powers of Attorney and Voting Papers

80Provisions as to proxies and voting papers

81Power relating to Government stocks, how to be charged

Marketable Securities and Foreign and Colonial Share Certificates

82Meaning of marketable securities for charge of duty and foreign and colonial share certificates

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

84Foreign or colonial securities may be stamped without penalty

85Annual duties to be denoted by adhesive stamps

86Meaning of "mortgage"

87Direction as to duty in certain cases

88Security for future advances, how to be charged

89Exemption from stamp duty in favour of benefit building societies restricted

90Duty may be denoted by adhesive stamp

Policies of Insurance

91Meaning of policy of insurance

Policies of Sea Insurance

92Meaning of policy of sea insurance

93Contract to be in writing

94Policy for voyage and time chargeable with two duties

95No policy valid unless duly stamped

96Legal alterations in policies may be made under certain restrictions

97Penalty on assuring unless-policy duly stamped

Policies of Insurance except Policies of Sea Insurance

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

99Duty on certain policies may be denoted by adhesive stamp

100Penalty for not making out policy, or making, &c. any policy not duly stamped

101Provisions as to duty upon receipts

102Terms upon which receipts may be stamped after execution

103Penalty for offences in reference to receipts

104As to settlement of policy or security

105Settlements when not to be charged as securities

106Where several instruments one only to be charged with ad valorem duty

107Penalty for issuing share warrant not duly stamped

Stock Certificates to Bearer

108Meaning of stock certificate to bearer

109Penalty for issuing stock certificate unstamped

Transfers of Shares in Cost Book Mines

110Duty may be denoted by adhesive stamp

Warrants for Goods

111Provisions as to warrants for goods

PART IIISupplemental

Duty on Capital of Companies

112Charge of duty on capital of limited liability companies

113Charge of duty on capital of companies with limited liability otherwise than under the Companies Acts

Composition for certain Stamp Duties

114Composition for stamp duty on transfers of Canadian and colonial stock

115Composition for stamp duty by county councils, &c

116Composition for stamp duty on policies of insurance against accident

117Conditions and agreements as to stamp duty void

118Assignment of policy of life assurance to be stamped before payment of money assured

119Instruments relating to Crown property

120As to instruments charged with duty of 35s

121Recovery of penalties

Repeal; Commencement; Short Title

124Commencement

FIRST SCHEDULEStamp Duties on Instruments

SECOND SCHEDULERules as to Composition for Stamp Duties

1Every account shall be made in such form and shall...

2Every account shall be a full and true account of...

3In the case of any company or corporation formed within...

4In the case of any colonial or foreign company or...

5Where the first account shall be delivered at any time...

6Accounts shall be delivered to the Commissioners on or within...

7The duty shall be paid upon the delivery of the...

1Every account shall be made in such form and shall...

2Every account shall be a full and true account of...

3Accounts shall be delivered to the Commissioners within twenty days...

4The duty shall be paid upon the delivery of the...

THIRD SCHEDULEEnactments Repealed

Stamp Act 1891

1891 Chapter 39

An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.

[21st July 1891]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows: