# Stamp Duties Management Act 1891, Section 10: Allowance for misused stamps.


When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Commissioners may, on application made within two years after the date of the instrument, or, if it is not dated, within two years after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.

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Source: https://www.legislation.gov.uk/ukpga/Vict/54-55/38/section/10 (the official version)
Page: https://openlegislation.uk/stamp-duties-management-act-1891/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.