{
  "url": "https://openlegislation.uk/stamp-act-1891",
  "json_url": "https://openlegislation.uk/stamp-act-1891.json",
  "id": "ukpga/Vict/54-55/39",
  "title": "Stamp Act 1891",
  "long_title": "An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.",
  "citation": "Vict/54-55 c. 39",
  "type": "ukpga",
  "year": "Vict/54-55",
  "number": "39",
  "version": "current",
  "date": "1891-07-21",
  "revised": true,
  "valid_from": "2020-07-22",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-act-1891/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "Regulations applicable to Instruments generally",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I/crossheading/charge-of-duty-upon-instruments",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge of Duty upon Instruments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "All duties to be paid according to regulations of Act.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "How instruments are to be written and stamped.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-3",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Instruments to be separately charged with duty in certain cases.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Facts and circumstances affecting duty to be set forth in instruments.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Mode of calculating ad valorem duty in certain cases.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-6",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/charge-of-duty-upon-instruments"
    },
    {
      "path": "part/I/crossheading/use-of-adhesive-stamps",
      "kind": "crossheading",
      "number": null,
      "heading": "Use of Adhesive Stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/use-of-adhesive-stamps"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "General direction as to the cancellation of adhesive stamps.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/use-of-adhesive-stamps"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Penalty for frauds in relation to adhesive stamps.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/use-of-adhesive-stamps"
    },
    {
      "path": "part/I/crossheading/appropriated-stamps-and-denoting-stamps",
      "kind": "crossheading",
      "number": null,
      "heading": "Appropriated Stamps and Denoting Stamps",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/I/crossheading/appropriated-stamps-and-denoting-stamps"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Denoting stamps.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-11",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/appropriated-stamps-and-denoting-stamps"
    },
    {
      "path": "part/I/crossheading/adjudication-stamps",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjudication Stamps",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Adjudication by Commissioners.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/adjudication-stamps"
    },
    {
      "path": "section/12A",
      "kind": "section",
      "number": "12A",
      "heading": "Adjudication: supplementary provisions.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-12A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/adjudication-stamps"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Appeal against Commissioners’ decision on adjudication.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/adjudication-stamps"
    },
    {
      "path": "section/13A",
      "kind": "section",
      "number": "13A",
      "heading": "Appeal to the First-tier Tribunal .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-13A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/adjudication-stamps"
    },
    {
      "path": "section/13B",
      "kind": "section",
      "number": "13B",
      "heading": "Appeal to the High Court.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-13B",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/adjudication-stamps"
    },
    {
      "path": "part/I/crossheading/production-of-instruments-in-evidence",
      "kind": "crossheading",
      "number": null,
      "heading": "Production of Instruments in Evidence",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Terms upon which instruments not duly stamped may be received in evidence.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/production-of-instruments-in-evidence"
    },
    {
      "path": "part/I/crossheading/stamping-of-instruments-after-execution",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamping of Instruments after Execution",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Stamping after execution.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/stamping-of-instruments-after-execution"
    },
    {
      "path": "section/15A",
      "kind": "section",
      "number": "15A",
      "heading": "Late stamping: interest.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-15A",
      "extent": null,
      "status": null,
      "parent": "part/I/crossheading/stamping-of-instruments-after-execution"
    },
    {
      "path": "section/15B",
      "kind": "section",
      "number": "15B",
      "heading": "Late stamping: penalties.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-15B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/stamping-of-instruments-after-execution"
    },
    {
      "path": "part/I/crossheading/entries-upon-rolls-books-c",
      "kind": "crossheading",
      "number": null,
      "heading": "Entries upon Rolls, Books, &c.",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Rolls, books, &c. to be open to inspection.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/entries-upon-rolls-books-c"
    },
    {
      "path": "section/17",
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      "number": "17",
      "heading": "Penalty for enrolling, &c. instrument not duly stamped.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I/crossheading/entries-upon-rolls-books-c"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Regulations applicable to Particular Instruments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/18",
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      "number": "18–19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-18",
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      "parent": "part/II"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-20",
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    {
      "path": "section/21",
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      "number": "21",
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      "url": "https://openlegislation.uk/stamp-act-1891/section-21",
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    {
      "path": "section/22",
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      "number": "22",
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    {
      "path": "section/23",
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      "number": "23",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-23",
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    {
      "path": "section/24",
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      "number": "24",
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      "url": "https://openlegislation.uk/stamp-act-1891/section-24",
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    },
    {
      "path": "part/II/crossheading/instruments-of-apprenticeship",
      "kind": "crossheading",
      "number": null,
      "heading": "Instruments of Apprenticeship",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Meaning of instrument of apprenticeship.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-25",
      "extent": null,
      "status": "repealed",
      "parent": "part/II/crossheading/instruments-of-apprenticeship"
    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-26",
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
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    {
      "path": "section/27",
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      "number": "27",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-27",
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
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    {
      "path": "section/28",
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      "url": "https://openlegislation.uk/stamp-act-1891/section-28",
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
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      "path": "section/29",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
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      "path": "section/32",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-32",
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
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    {
      "path": "section/34",
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      "number": "34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-34",
      "extent": null,
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
    },
    {
      "path": "section/35",
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      "number": "35–39",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-35",
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    {
      "path": "section/40",
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      "number": "40",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-40",
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      "parent": "part/II/crossheading/instruments-of-apprenticeship"
    },
    {
      "path": "part/II/crossheading/bills-of-sale",
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      "heading": "Bills of Sale",
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      "path": "section/41",
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      "heading": "Bills of sale.",
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      "path": "section/42",
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      "path": "section/43",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-43",
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      "parent": "part/II/crossheading/bills-of-sale"
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      "path": "section/44",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-44",
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    {
      "path": "section/45",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-45",
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      "path": "part/II/crossheading/charterparties",
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      "heading": "Charter-parties",
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    {
      "path": "section/49",
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      "heading": "Provisions as to duty on charter-party.",
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      "parent": "part/II/crossheading/charterparties"
    },
    {
      "path": "section/50",
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      "number": "50, 51",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-50",
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      "parent": "part/II/crossheading/charterparties"
    },
    {
      "path": "section/52",
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      "number": "52, 53",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-52",
      "extent": null,
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      "parent": "part/II/crossheading/charterparties"
    },
    {
      "path": "part/II/crossheading/conveyances-on-sale",
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      "heading": "Conveyances on Sale",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "section/54",
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      "number": "54",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/stamp-act-1891/section-54",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/II/crossheading/conveyances-on-sale"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "How ad valorem duty to be calculated in respect of stock and securities.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/II/crossheading/conveyances-on-sale"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "How consideration consisting of periodical payments to be charged.",
      "url": "https://openlegislation.uk/stamp-act-1891/section-56",
      "extent": null,
      "status": null,
      "parent": "part/II/crossheading/conveyances-on-sale"
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      "path": "section/57",
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      "heading": "Principal instrument, how to be ascertained.",
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      "path": "part/II/crossheading/leases",
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      "path": "part/II/crossheading/marketable-securities-and-foreign-and-colonial-share-certificates",
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      "path": "part/II/crossheading/policies-of-insurance",
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      "heading": "Definitions.",
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    {
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