UK Coat of Arms, Contains public sector information licensed under the Open Government Licence v3.0.

Stamp Act 1891 (c. 39)

Stamp Act 1891 1891 CHAPTER 39 54 and 55 Vict An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties. X1 [21st July 1891]

Legislation

Table of Content

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

2. All duties to be paid according to regulations of Act. U.K.

3. How instruments are to be written and stamped. U.K.

4. Instruments to be separately charged with duty in certain cases. U.K.

5. Facts and circumstances affecting duty to be set forth in instruments. U.K.

6. Use of Adhesive Stamps U.K.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

8. General direction as to the cancellation of adhesive stamps. U.K.

9. Appropriated Stamps and Denoting Stamps U.K.

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

11. Adjudication by Commissioners. U.K.

12. Appeal to the [ F13 First-tier Tribunal ] . U.K.

13. Production of Instruments in Evidence U.K.

14. Stamping of Instruments after Execution U.K.

15. Entries upon Rolls, Books, &c. U.K.

16. Rolls, books, &c. to be open to inspection. U.K.

17. Penalty for enrolling, &c. instrument not duly stamped. U.K.

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39 U.K.

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40 U.K.

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41 U.K.

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42 U.K.

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43 U.K.

24. Instruments of Apprenticeship U.K.

25. Meaning of instrument of apprenticeship. U.K.

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46 U.K.

27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47 U.K.

28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48 U.K.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49 U.K.

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F50 U.K.

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51 U.K.

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52 U.K.

40. Bills of Sale U.K.

41. Bills of sale. U.K.

42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F54 U.K.

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F55 U.K.

44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F56 U.K.

45. Charter-parties U.K.

49. Provisions as to duty on charter-party. U.K.

50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F59 U.K.

52. Conveyances on Sale U.K.

54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

55. How ad valorem duty to be calculated in respect of stock and securities. U.K.

56. How consideration consisting of periodical payments to be charged. U.K.

57. How conveyance in consideration of a debt, &c., to be charged. U.K.

58. Direction as to duty in certain cases. U.K.

59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

60. As to sale of an annuity or right not before in existence. U.K.

61. Conveyances on any Occasion except Sale or Mortgage U.K.

62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F72 U.K.

69. Duplicates and Counterparts U.K.

72. Exchange and Partition or Division U.K.

73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

74. Leases U.K.

75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F78 U.K.

77. Directions as to duty in certain cases. U.K.

78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F81 U.K.

79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F82 U.K.

81. Marketable Securities and Foreign and Colonial Share Certificates U.K.

82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F84 U.K.

83. Penalty on issuing, &c. foreign, &c. security not duly stamped U.K.

84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F89 U.K.

85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F90 U.K.

86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F91 U.K.

90. Policies of Insurance U.K.

91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F93 U.K.

92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F94 U.K.

93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F95 U.K.

94. Policies of Insurance except Policies of Sea Insurance U.K.

98. Meaning of policy of life insurance and policy of insurance against accident. U.K.

99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F99 U.K.

100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F100 U.K.

101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F101 U.K.

104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F102 U.K.

107. Stock Certificates to Bearer U.K.

108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F104 U.K.

109. Penalty for issuing stock certificate unstamped. U.K.

110. Warrants for Goods U.K.

111. Provisions as to warrants for goods. U.K.

112. Composition for certain Stamp Duties. U.K.

114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111 U.K.

115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F112 U.K.

116. Miscellaneous U.K.

117. Conditions and agreements as to stamp duty void. U.K.

118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F114 U.K.

119. Instruments relating to Crown property. U.K.

120. As to instruments charged with duty of 35 s. U.K.

121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

122. Repeal; Commencement; Short Title U.K.

123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F126 U.K.

124. Commencement. U.K.

125. Short title. U.K.

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

2. All duties to be paid according to regulations of Act. U.K.

3. How instruments are to be written and stamped. U.K.

4. Instruments to be separately charged with duty in certain cases. U.K.

5. Facts and circumstances affecting duty to be set forth in instruments. U.K.

6. Use of Adhesive Stamps U.K.

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

8. General direction as to the cancellation of adhesive stamps. U.K.

9. Appropriated Stamps and Denoting Stamps U.K.

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

11. Adjudication by Commissioners. U.K.

12. Appeal to the [ F13 First-tier Tribunal ] . U.K.

13. Production of Instruments in Evidence U.K.

14. Stamping of Instruments after Execution U.K.

15. Entries upon Rolls, Books, &c. U.K.

16. Rolls, books, &c. to be open to inspection. U.K.

17. Penalty for enrolling, &c. instrument not duly stamped. U.K.

18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39 U.K.

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F40 U.K.

21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F41 U.K.

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42 U.K.

23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43 U.K.

24. Instruments of Apprenticeship U.K.

25. Meaning of instrument of apprenticeship. U.K.

26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46 U.K.

27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F47 U.K.

28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F48 U.K.

29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49 U.K.

32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F50 U.K.

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F51 U.K.

35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F52 U.K.

40. Bills of Sale U.K.

41. Bills of sale. U.K.

42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F54 U.K.

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F55 U.K.

44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F56 U.K.

45. Charter-parties U.K.

49. Provisions as to duty on charter-party. U.K.

50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F59 U.K.

52. Conveyances on Sale U.K.

54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

55. How ad valorem duty to be calculated in respect of stock and securities. U.K.

56. How consideration consisting of periodical payments to be charged. U.K.

57. How conveyance in consideration of a debt, &c., to be charged. U.K.

58. Direction as to duty in certain cases. U.K.

59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

60. As to sale of an annuity or right not before in existence. U.K.

61. Conveyances on any Occasion except Sale or Mortgage U.K.

62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F72 U.K.

69. Duplicates and Counterparts U.K.

72. Exchange and Partition or Division U.K.

73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

74. Leases U.K.

75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F78 U.K.

77. Directions as to duty in certain cases. U.K.

78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F81 U.K.

79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F82 U.K.

81. Marketable Securities and Foreign and Colonial Share Certificates U.K.

82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F84 U.K.

83. Penalty on issuing, &c. foreign, &c. security not duly stamped U.K.

84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F89 U.K.

85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F90 U.K.

86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F91 U.K.

90. Policies of Insurance U.K.

91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F93 U.K.

92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F94 U.K.

93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F95 U.K.

94. Policies of Insurance except Policies of Sea Insurance U.K.

98. Meaning of policy of life insurance and policy of insurance against accident. U.K.

99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F99 U.K.

100. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F100 U.K.

101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F101 U.K.

104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F102 U.K.

107. Stock Certificates to Bearer U.K.

108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F104 U.K.

109. Penalty for issuing stock certificate unstamped. U.K.

110. Warrants for Goods U.K.

111. Provisions as to warrants for goods. U.K.

112. Composition for certain Stamp Duties. U.K.

114. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F111 U.K.

115. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F112 U.K.

116. Miscellaneous U.K.

117. Conditions and agreements as to stamp duty void. U.K.

118. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F114 U.K.

119. Instruments relating to Crown property. U.K.

120. As to instruments charged with duty of 35 s. U.K.

121. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

122. Repeal; Commencement; Short Title U.K.

123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F126 U.K.

124. Commencement. U.K.

125. Short title. U.K.

Section 1

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments F1 S. 1 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(2) Notes 1, 2 of the amending Act) by 1999 c. 16 , s. 139(1) , Sch. 20 Pt. V(2) Notes 1, 2

Section 2

2. All duties to be paid according to regulations of Act. U.K.

All stamp duties for the time being chargeable by law upon any instruments are to be paid and denoted according to the regulations in this Act contained, and except where express provision is made to the contrary are to be denoted by [ F2 stamps produced by means of a die ] only. Textual Amendments F2 Words in s. 2 substituted (22.4.2019) by The Stamp Duty (Method of Denoting Duty) Regulations 2019 (S.I. 2019/719) , regs. 1 , 3(2)

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Stamp Act 1891 (c. 39)

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

2. All duties to be paid according to regulations of Act. U.K.

Stamp Act 1891 (c. 39)

1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

2. All duties to be paid according to regulations of Act. U.K.