{
  "url": "https://openlegislation.uk/stamp-duties-management-act-1891/section-27",
  "json_url": "https://openlegislation.uk/stamp-duties-management-act-1891/section-27.json",
  "legislation": "ukpga/Vict/54-55/38",
  "legislation_title": "Stamp Duties Management Act 1891",
  "legislation_url": "https://openlegislation.uk/stamp-duties-management-act-1891",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Definitions.",
  "text": "In this Act, unless the context otherwise requires,—\nThe expression “Commissioners” means Commissioners of Inland Revenue:\nThe expression “officer” means officer of Inland Revenue:\nThe expression “chief office” means chief office of Inland Revenue:\nThe expression “head offices” means the head offices of Inland Revenue in Edinburgh and Belfast:\nThe expression “duty” means any stamp duty for the time being chargeable by law:\nThe expression “material” includes every sort of material upon which words or figures can be expressed:\nThe expression “instrument” includes every written document:\nThe expression “die” includes any plate, type, tool, machine, or implement whatever used under the direction of the Commissioners for expressing or denoting any duty, or rate of duty, or the fact that any duty or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool, machine, or implement:\nThe expressions “forge” and “forged” include counterfeit and counterfeited:\nThe expression “stamp” means as well a stamp produced by means of a die as an adhesive stamp for denoting any duty or fee:\nThe expression “stamped” is applicable as well to instruments and material bearing stamps produced by means of a die as to instruments and material having adhesive stamps affixed thereto:\nThe expressions “executed” and “execution”have the same meaning as in the Stamp Act 1891\nThe expression “justice” means justice of the peace.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word substituted by virtue of S.R. & O. 1921/1804 (Rev. XVI, p. 967; 1921, p. 424), art. 7(b)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 27 inserted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 27 substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 27 substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719), regs. 1, 2(3)(c)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 27 substituted (3.5.1994) by 1994 c. 9, s. 239(2) (with (3))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Definitions of “die” and “stamp” extended by Post Office Act 1969 (c. 48), s. 118(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/54-55/38/section/27",
    "retrieved_at": "2026-10-29T12:33:09.544692+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}