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Section 15 Possession of paper, plates, or dies used for stamp duties.X1

Every person who without lawful authority or excuse (the proof whereof shall lie on the person accused) purchases or receives or knowingly has in his custody or possession—

(a)

any paper manufactured and provided by or under the direction of the Commissioners, for the purpose of being used for receiving the impression of any die before such paper shall have been duly stamped and issued for public use; or

(b)

any plate, die, dandy-roller, mould, or other implement peculiarly used in the manufacture of any such paper,

shall be guilty of a misdemeanour, and shall on conviction be liable to be imprisoned . . . . . . F1 for any term not exceeding two years. C1

Annotations

Textual amendments

F1

Words omitted by virtue of (E.W.) Criminal Justice Act 1948 (c. 58), s. 1(2) and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21), s. 221(2)

Modifications

C1

S. 16 extended by Revenue Act 1898 (c. 46), s. 12; amended by Post Office Act 1969 (c. 48), s. 118(2)

Editorial notes

X1

S. 15 extended by Revenue Act 1898 (c. 46), s. 12; repealed (E.W.) by Forgery Act 1913 (c. 27), Sch.

Notes on Allowance for lost or spoiled instruments

Textual amendments

F1

S. 12A and crossheading immediately preceding it inserted (29.4.1996 with effect as mentioned in Sch. 39 Pt. III para. 10(4) of the amending Act) by 1996 c. 8, s. 201, Sch. 39 Pt. III para. 10(3)(4)