Law

Stamp Act 1891

United Kingdom · statute

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In force since 2020-07-22, as the publisher states.

Copy read on 2026-11-09. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 102 provisions
  1. Title and introductory text
  2. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  3. 2 All duties to be paid according to regulations of Act.
  4. 3 How instruments are to be written and stamped.
  5. 4 Instruments to be separately charged with duty in certain cases.
  6. 5 Facts and circumstances affecting duty to be set forth in instruments.
  7. 6 Mode of calculating ad valorem duty in certain cases.
  8. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  9. 8 General direction as to the cancellation of adhesive stamps.
  10. 9 Penalty for frauds in relation to adhesive stamps.
  11. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  12. 11 Denoting stamps.
  13. 12 Adjudication by Commissioners.
  14. 12A Adjudication: supplementary provisions.
  15. 13 Appeal against Commissioners’ decision on adjudication.
  16. 13A Appeal to the First-tier Tribunal .
  17. 13B Appeal to the High Court.
  18. 14 Terms upon which instruments not duly stamped may be received in evidence.
  19. 15 Stamping after execution.
  20. 15A Late stamping: interest.
  21. 15B Late stamping: penalties.
  22. 16 Rolls, books, &c. to be open to inspection.
  23. 17 Penalty for enrolling, &c. instrument not duly stamped.
  24. 18–19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  25. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  26. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  27. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  28. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  29. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  30. 25 Meaning of instrument of apprenticeship.
  31. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  32. 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  33. 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  34. 29–31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  35. 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  36. 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  37. 35–39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  38. 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  39. 41 Bills of sale.
  40. 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  41. 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  42. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  43. 45–48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  44. 49 Provisions as to duty on charter-party.
  45. 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  46. 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  47. 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  48. 55 How ad valorem duty to be calculated in respect of stock and securities.
  49. 56 How consideration consisting of periodical payments to be charged.
  50. 57 How conveyance in consideration of a debt, &c., to be charged.
  51. 58 Direction as to duty in certain cases.
  52. 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  53. 60 As to sale of an annuity or right not before in existence.
  54. 61 Principal instrument, how to be ascertained.
  55. 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  56. 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  57. 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  58. 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  59. 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  60. 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  61. 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  62. 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  63. 77 Directions as to duty in certain cases.
  64. 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  65. 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  66. 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  67. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  68. 83 Penalty on issuing, &c. foreign, &c. security not duly stamped
  69. 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  70. 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  71. 86–89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  72. 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  73. 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  74. 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  75. 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  76. 94 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  77. 98 Meaning of policy of life insurance and policy of insurance against accident.
  78. 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  79. 100 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  80. 101 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  81. 104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  82. 107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  83. 108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  84. 109 Penalty for issuing stock certificate unstamped.
  85. 110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  86. 111 Provisions as to warrants for goods.
  87. 112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  88. 114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  89. 115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  90. 116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  91. 117 Conditions and agreements as to stamp duty void.
  92. 118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  93. 119 Instruments relating to Crown property.
  94. 120 As to instruments charged with duty of 35s.
  95. 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  96. 122 Definitions.
  97. 123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  98. 124 Commencement.
  99. 125 Short title.
  100. FIRST SCHEDULE
  101. SECOND SCHEDULE
  102. THIRD SCHEDULE

Proposed changes to this act

No one has proposed a change to this act yet.

102 provisions

104 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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107 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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108 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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109 Penalty for issuing stock certificate unstamped.

(1) Where the holder of a stock certificate to bearer has been entered on the register of the local authority as the owner of the share of stock described in the certificate, the certificate shall be forthwith cancelled so as to be incapable of being re-issued to any person. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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111 Provisions as to warrants for goods.

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112 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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114 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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115 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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116 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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117 Conditions and agreements as to stamp duty void.

Every condition of sale framed with the view of precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the sixteenth day of May one thousand eight hundred and eighty-eight, and every contract, arrangement, or undertaking for assuming the liability on account of absence or insufficiency of stamp upon any such instrument or indemnifying against such liability, absence, or insufficiency, shall be void.

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118 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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119 Instruments relating to Crown property.

Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown, or being the private property of the sovereign, is to be charged with the same duty as an instrument of the same kind relating to property belonging to a subject.

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120 As to instruments charged with duty of 35s.

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121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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122 Definitions.

(1) In this Act, unless the context otherwise requires,— The expression “Commissioners” means Commissioners of Inland Revenue: The expression “material” includes every sort of material upon which words or figures can be expressed: The expression “instrument” includes every written document: The expression “stamp” means as well a stamp produced by means of a die as an adhesive stamp: The expression “stamped”, with reference to instruments and material, applies as well to instruments and material bearing stamps produced by means of a die as to instruments and material having adhesive stamps affixed thereto: The expressions “executed” and “execution”, with reference to instruments not under seal, mean signed and signature: (but subject to subsection (1A) of this section) The expression “money” includes all sums expressed in British or in any foreign or colonial currency: The expression “stock” includes any share in any stocks or funds transferable by the Registrar of Government Stock . . ., any strip (within the meaning of section 47 of the Finance Act 1942) of any such stocks or funds,. . . and any share in the stocks or funds of any foreign or colonial state or government, or in the capital stock or funded debt of any county council, corporation, company, or society in the United Kingdom, or of any foreign or colonial corporation, company, or society: The expression “marketable security” means a security of such a description as to be capable of being sold in any stock market in the United Kingdom: ... “The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”. (1A) For the purposes of this Act a deed (or, in Scotland, a deed for which delivery is required) shall be treated as executed when it is delivered or, if it is delivered subject to conditions, when the conditions are fulfilled (2) In the application of this Act to Scotland expressions referring to the High Court shall be construed as referring to the Court of Session sitting as the Court of Exchequer.

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123 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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124 Commencement.

This Act shall come into operation on the first day of January one thousand eight hundred and ninety-two.

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SECOND SCHEDULE

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THIRD SCHEDULE

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