| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Prosecution 2 of 7 obligations carry a fine up to £300. 3 carry different penalties and 2 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person5

Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Regulations applicable to Instruments generally

6 of 22 sections shown

s.005 Facts and circumstances affecting duty to be set forth in instruments. Prosecution

Conceal or misstate facts on a stamp duty documentAny Person

Fine up to £3,000

s.009 Penalty for frauds in relation to adhesive stamps. Prosecution

Fraudulently reuse or sell adhesive stampsAny Person

Fine up to £3,000

s.012 Adjudication by Commissioners. Regulated

Other duties (1) — Crown / regulator

HMRC must adjudicate stamp duty questions when askedCrown / Minister / Government department

s.012 Adjudication: supplementary provisions. Prosecution

Fail to stamp a document after HMRC adjudication decisionAny Person

Fine up to £300

s.015 Late stamping: penalties. Regulated

Present instrument for stamping more than 30 days lateAny Person

s.016 Rolls, books, &c. to be open to inspection. Regulated

Other duties (1) — Crown / regulator

Public officers must allow HMRC to inspect relevant recordsCrown / Minister / Government department

16 other sections in this Part — procedural and definitional

s.001 Charge of duties in schedule.

s.002 All duties to be paid according to regulations of Act.

s.003 How instruments are to be written and stamped.

s.004 Instruments to be separately charged with duty in certain cases.

s.006 Mode of calculating ad valorem duty in certain cases.

s.007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.008 General direction as to the cancellation of adhesive stamps.

s.010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.011 Denoting stamps.

s.013 Appeal against Commissioners’ decision on adjudication.

s.013 Appeal to the First-tier Tribunal .

s.013 Appeal to the High Court.

s.014 Terms upon which instruments not duly stamped may be received in evidence.

s.015 Stamping after execution.

s.015 Late stamping: interest.

s.017 Penalty for enrolling, &c. instrument not duly stamped.

Part 2

Regulations applicable to Particular Instruments

2 of 63 sections shown

s.083 Penalty on issuing, &c. foreign, &c. security not duly stamped Prosecution

Assign, transfer or negotiate unstamped foreign/Commonwealth securityAny Person

Fine up to £300

s.111 Provisions as to warrants for goods.

amended 1 time (opens in a new tab)

61 other sections in this Part — procedural and definitional

s.018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.025 Meaning of instrument of apprenticeship.

s.026 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.027 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.028 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.029 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.032 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.034 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.035 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.041 Bills of sale.

s.042 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.043 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.044 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.049 Provisions as to duty on charter-party.

s.050 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.052 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.054 Meaning of “conveyance on sale”.

s.055 How ad valorem duty to be calculated in respect of stock and securities.

s.056 How consideration consisting of periodical payments to be charged.

s.057 How conveyance in consideration of a debt, &c., to be charged.

s.058 Direction as to duty in certain cases.

s.059 Certain contracts to be chargeable as conveyances on sale.

s.060 As to sale of an annuity or right not before in existence.

s.061 Principal instrument, how to be ascertained.

s.062 What is to be deemed a conveyance on any occasion, not being a sale or mortgage.

s.063 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.069 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.072 Provision as to duplicates and counterparts.

s.073 As to exchange, &c.

s.074 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.075 Agreements for not more than thirty-five years to be charged as leases.

s.076 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.077 Directions as to duty in certain cases.

s.078 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.079 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.081 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.082 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.084 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.086 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.090 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.091 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.092 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.093 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.094 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.098 Meaning of policy of life insurance and policy of insurance against accident.

s.099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.109 Penalty for issuing stock certificate unstamped.

s.110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part 3

Supplemental

3 of 13 sections shown

s.120 As to instruments charged with duty of 35

amended 1 time (opens in a new tab)

s.121 Recovery of penalties.

amended 2 times (opens in a new tab)

s.122 Definitions.

amended 12 times (opens in a new tab)

10 other sections in this Part — procedural and definitional

s.112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

s.118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.119 Instruments relating to Crown property.

s.123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.124 Commencement.

s.125 Short title.

Help complying

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Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.