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Stamp Act 1891

Vict/54-55 c. 39 · Enacted 21 July 1891 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 22 July 2020.

An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.C1X1C2C3C4C5C6C7C8C9C10C11C12[21st July 1891]C13C14

Annotations to the whole text

Modifications

C1

Act amended by Finance Act 1952 (c. 33), s. 74, Finance Act 1964 (c. 49), s. 23 and Finance Act 1965 (c. 25), s. 90

C2

Act excluded by Finance Act 1980 (c. 48, SIF 114), s. 97, Finance Act 1989 (c. 26, SIF 114), s. 173(2)(6) and S.I. 1989/1339 (N.I. 11), art. 61

C3

Act extended (E.W.S.) by Companies Act 1985 (c. 6, SIF 27), s. 88 (4)

C4

Act modified (3.5.1994 with effect as mentioned in s. 243(2) of the amending Act) by 1994 c. 9, s. 243

Act modified (retrospective to 28.3.2000) by 2000 c. 17, s. 129(3)(4)(5)(6), Sch. 34 para. 3(5)(6)

C5

Act: power to extend conferred (1.5.1995) by 1995 c. 4, s. 152(1)(2)(b) (with s. 152(6))

C6

Act: Pt. IV of 1994 c. 9 to be construed as one with this Act (3.5.1994) by virtue of s. 257(3) of that 1994 Act

Act: s. 186 of 1996 c. 8 to be construed as one with this Act (29.4.1996 but with application as mentioned in s. 186(3)) by virtue of s. 186(4) of that 1996 Act

C7

Act: Pt. VI of 1999 c. 16 to be construed as one with this Act (27.7.1999) by virtue of s. 123(1) of that 1999 Act

Act: s. 118 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 118(9)(12) of that 2000 Act

Act: s. 119 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 119(10)(13) of that 2000 Act

Act: s. 120 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 120(9)(10) of that 2000 Act

Act: s. 121 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 121(9)(12) of that 2000 Act

Act: s. 122 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 122(7)(10) of that 2000 Act

Act: s. 128 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 128(9) of that 2000 Act

Act: s. 129 and Sch. 34 of 2000 c. 17 to be construed as one with this Act (retrospective to 28.3.2000) by virtue of s. 129(4) of that 2000 Act

Act: s. 131 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 131(7) of that 2000 Act

Act: Sch. 33 of 2000 c. 17 to be construed as one with this Act (28.7.2000) by virtue of s. 117, Sch. 33 para. 9(2) of that 2000 Act

Act: s. 92 and Sch. 30 of 2001 c. 9 to be construed as one with this Act (11.5.2001 with effect as mentioned in s. 92(8) of the amending Act) by virtue of s. 92(7) of that 2001 Act; S.I. 2001/3748, art. 2

Act modified (retrospective to 23.4.2002) by 2002 c. 23, s. 116(2)(4)(5), Sch. 37 para. 2(3)(4)

Act: s. 11 and Sch. 34 of 2002 c. 23 to be construed as one with this Act (retrospective to 24.4.2002 with effect as mentioned in s. 111(10) of the amending Act) by 2002 c. 23, s. 111(6), Sch. 34 para. 11

Act: s. 113 and Sch. 35 of 2002 c. 23 to be construed as one with this Act (retrospective to 24.4.2002 with effect as mentioned in s. 113(9) of the amending Act) by 2002 c. 23, s. 113(5), Sch. 35 para. 12

Act: s. 115 and Sch. 36 of 2002 c. 23 to be construed as one with this Act (24.7.2002) by 2002 c. 23, s. 115(7), Sch. 36 para. 10

Act: s. 116 and Sch. 37 of 2002 c. 23 to be construed as one with this Act (retrospective to 23.4.2002 with application as mentioned in s. 116(4) of the amending Act) by 2002 c. 23, s. 116(3)(4)(5), Sch. 37

C8

Act: 2003 c. 14, s. 129 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 129(7) (with s. 130(9))

C9

Act: 2003 c. 14, s. 125 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 125(3)

C10

Act: 2003 c. 14, s. 130 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 130(7)

C11

Act: 2003 c. 14, s. 128 to be construed as one with this Act (10.7.2003) by virtue of Finance Act 2003 (c. 14), s. 128(6) (with s. 128(7))

C12

Act: 2003 c. 14, Sch. 15 para. 33 to be construed as one with this Act by virtue of 2003 c. 14, Sch. 15 para. 33(9) (as substituted (with effect in accordance with Sch. 41 para. 3 of the amending Act) by Finance Act 2004 (c. 12), Sch. 41 para. 1)

C13

Act to be construed as one with Finance Act 2019 (c. 1), s. 47 (with effect in accordance with s. 47(10) of the amending Act) by Finance Act 2019 (c. 1), s. 47(9)

C14

Act: 2019 c. 1, s. 47A to be construed as one with this Act by 2019 c. 1, s. 47A(7) (as inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 77)

Editorial notes

X1

This Act is not necessarily in the form in which it has effect in Northern Ireland

Contents

  1. Part I: Regulations applicable to Instruments generally
  2. Charge of Duty upon Instruments
  3. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 2All duties to be paid according to regulations of Act.
  5. 3How instruments are to be written and stamped.
  6. 4Instruments to be separately charged with duty in certain cases.
  7. 5Facts and circumstances affecting duty to be set forth in instruments.
  8. 6Mode of calculating ad valorem duty in certain cases.
  9. Use of Adhesive Stamps
  10. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  11. 8General direction as to the cancellation of adhesive stamps. Repealed
  12. 9Penalty for frauds in relation to adhesive stamps.
  13. Appropriated Stamps and Denoting Stamps
  14. 10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 11Denoting stamps.
  16. Adjudication Stamps
  17. 12Adjudication by Commissioners.
  18. 12AAdjudication: supplementary provisions.
  19. 13Appeal against Commissioners’ decision on adjudication.
  20. 13AAppeal to the First-tier Tribunal .
  21. 13BAppeal to the High Court.
  22. Production of Instruments in Evidence
  23. 14Terms upon which instruments not duly stamped may be received in evidence.
  24. Stamping of Instruments after Execution
  25. 15Stamping after execution.
  26. 15ALate stamping: interest.
  27. 15BLate stamping: penalties.
  28. Entries upon Rolls, Books, &c.
  29. 16Rolls, books, &c. to be open to inspection.
  30. 17Penalty for enrolling, &c. instrument not duly stamped.
  31. Part II: Regulations applicable to Particular Instruments
  32. 18–19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  33. 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  34. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  35. 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  36. 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  37. 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  38. Instruments of Apprenticeship
  39. 25Meaning of instrument of apprenticeship. Repealed
  40. 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  41. 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  42. 28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  43. 29–31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  44. 32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  45. 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  46. 35–39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  47. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  48. Bills of Sale
  49. 41Bills of sale.
  50. 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  51. 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  52. 44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  53. 45–48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  54. Charter-parties
  55. 49Provisions as to duty on charter-party. Repealed
  56. 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  57. 52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  58. Conveyances on Sale
  59. 54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  60. 55How ad valorem duty to be calculated in respect of stock and securities.
  61. 56How consideration consisting of periodical payments to be charged.
  62. 57How conveyance in consideration of a debt, &c., to be charged.
  63. 58Direction as to duty in certain cases.
  64. 59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  65. 60As to sale of an annuity or right not before in existence.
  66. 61Principal instrument, how to be ascertained.
  67. Conveyances on any Occasion except Sale or Mortgage
  68. 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  69. 63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  70. 69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  71. Duplicates and Counterparts
  72. 72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  73. Exchange and Partition or Division
  74. 73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  75. 74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  76. Leases
  77. 75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  78. 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  79. 77Directions as to duty in certain cases.
  80. 78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  81. 79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  82. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  83. Marketable Securities and Foreign and Colonial Share Certificates
  84. 82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  85. 83Penalty on issuing, &c. foreign, &c. security not duly stamped
  86. 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  87. 85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  88. 86–89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  89. 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  90. Policies of Insurance
  91. 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  92. 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  93. 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  94. 94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  95. Policies of Insurance except Policies of Sea Insurance
  96. 98Meaning of policy of life insurance and policy of insurance against accident.
  97. 99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  98. 100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  99. 101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  100. 104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  101. 107. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  102. Stock Certificates to Bearer
  103. 108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  104. 109Penalty for issuing stock certificate unstamped.
  105. 110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  106. Warrants for Goods
  107. 111Provisions as to warrants for goods. Repealed
  108. Part III: Supplemental
  109. 112. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  110. Composition for certain Stamp Duties.
  111. 114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  112. 115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  113. 116. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  114. Miscellaneous
  115. 117Conditions and agreements as to stamp duty void.
  116. 118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  117. 119Instruments relating to Crown property.
  118. 120As to instruments charged with duty of 35s. Repealed
  119. 121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  120. 122Definitions.
  121. Repeal; Commencement; Short Title
  122. 123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  123. 124Commencement.
  124. 125Short title.
  125. Schedule FIRST SCHEDULE
  126. Schedule SECOND SCHEDULE
  127. Schedule THIRD SCHEDULE