UK Act of Parliament
1891
United Kingdom
Stamp Act 1891
At a glance
Enforced by
What's here
1 practical guide
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Mentioned in related content
1 guidesWhat this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — Regulations applicable to Instruments generally
Browse 22 other sections in this Part — procedural / definitional / commencement
All duties to be paid according to regulations of Act.
How instruments are to be written and stamped.
Instruments to be separately charged with duty in certain cases.
Facts and circumstances affecting duty to be set forth in instruments.
Mode of calculating ad valorem duty in certain cases.
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General direction as to the cancellation of adhesive stamps.
Penalty for frauds in relation to adhesive stamps.
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Denoting stamps.
Adjudication by Commissioners.
Adjudication: supplementary provisions.
Appeal against Commissioners’ decision on adjudication.
Appeal to the First-tier Tribunal .
Appeal to the High Court.
Terms upon which instruments not duly stamped may be received in evidence.
Stamping after execution.
Late stamping: interest.
Late stamping: penalties.
Rolls, books, &c. to be open to inspection.
Penalty for enrolling, &c. instrument not duly stamped.
Part II — Regulations applicable to Particular Instruments
Browse 62 other sections in this Part — procedural / definitional / commencement
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Meaning of instrument of apprenticeship.
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Bills of sale.
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Provisions as to duty on charter-party.
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Meaning of “conveyance on sale”.
How ad valorem duty to be calculated in respect of stock and securities.
How consideration consisting of periodical payments to be charged.
How conveyance in consideration of a debt, &c., to be charged.
Direction as to duty in certain cases.
Certain contracts to be chargeable as conveyances on sale.
As to sale of an annuity or right not before in existence.
Principal instrument, how to be ascertained.
What is to be deemed a conveyance on any occasion, not being a sale or mortgage.
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Provision as to duplicates and counterparts.
As to exchange, &c.
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Agreements for not more than thirty-five years to be charged as leases.
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Directions as to duty in certain cases.
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Penalty on issuing, &c. foreign, &c. security not duly stamped
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Meaning of policy of life insurance and policy of insurance against accident.
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Penalty for issuing stock certificate unstamped.
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Part III — Supplemental
As to instruments charged with duty of 35
Amended 1 timeRecovery of penalties.
Amended 2 timesDefinitions.
Amended 12 timesBrowse 10 other sections in this Part — procedural / definitional / commencement
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Conditions and agreements as to stamp duty void.
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Instruments relating to Crown property.
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Commencement.
Short title.
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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