{
  "url": "https://openlegislation.uk/stamp-act-1891/section-5",
  "json_url": "https://openlegislation.uk/stamp-act-1891/section-5.json",
  "legislation": "ukpga/Vict/54-55/39",
  "legislation_title": "Stamp Act 1891",
  "legislation_url": "https://openlegislation.uk/stamp-act-1891",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Facts and circumstances affecting duty to be set forth in instruments.",
  "text": "All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to defraud Her Majesty,\n(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or\n(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances;\nshall incur a penalty not exceeding £3,000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 5(b) 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(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/54-55/39/section/5",
    "retrieved_at": "2026-10-28T18:16:52.537506+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."
  }
}