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Finance Act, 1898
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Removal of doubt as to 54 & 55 Vict. c. 39, ss. 54, 57, so far as regards foreclosure decrees.

6. For the removal of doubts with reference to the effect of sections fifty-four and fifty-seven of the Stamp Act, 1891, it is hereby declared that the definition of “conveyance on sale” in the said section fifty-four includes a decree or order for, or having the effect of an order for, foreclosure.

Provided that—

(a) the ad valorem stamp duty upon any such decree or order shall not exceed the duty on a sum equal to the value of the property to which the decree or order relates, and where the decree or order states that value that statement shall be conclusive for the purpose of determining the amount of the duty; and

(b) where ad valorem stamp duty is paid upon such decree or order, any conveyance following upon such decree or order shall be exempt from the ad valorem stamp duty.