{
  "url": "https://openlegislation.uk/stamp-act-1891/section-16",
  "json_url": "https://openlegislation.uk/stamp-act-1891/section-16.json",
  "legislation": "ukpga/Vict/54-55/39",
  "legislation_title": "Stamp Act 1891",
  "legislation_url": "https://openlegislation.uk/stamp-act-1891",
  "path": "section/16",
  "kind": "section",
  "number": "16",
  "heading": "Rolls, books, &c. to be open to inspection.",
  "text": "Every public officer having in his custody any rolls, books, records, papers, documents, or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person thereto authorised by the Commissioners to inspect the rolls, books, records, papers, documents, and proceedings, and to take such notes and extracts as he may deem necessary, without fee or reward, and in case of refusal shall for every offence incur a penalty not exceeding £300.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 16 substituted (27.7.1999 with effect in relation to penalties in respect of things done or omitted on or after 1.10.1999) by 1999 c. 16, s. 114, Sch. 17 Pt. I para. 3(4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 16 extended by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 259"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 16 extended by Finance Act 1975 (c. 7), Sch. 4 para. 42(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/16",
    "retrieved_at": "2026-10-29T12:33:08.797085+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}