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Amendment of 54 & 55 Vict. c. 38, s. 22.
47 & 48 Vict. c. 76.
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10.—(1) Whenever the Commissioners of Inland Revenue give public notice in the London, Edinburgh, and Dublin Gazettes that the use of any die, as defined by the Stamp Duties Management Act, 1891, has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.
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(2) The provisoes to section twenty-two of the Stamp Duties Management Act, 1891, shall apply, subject to the necessary modifications, where a notice is published under this section in the same manner as they apply where a notice is published under that section.
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(3) The expression “instrument” in this section and in section twenty-two of the Stamp Duties Management Act, 1891, includes any postal packet as defined by the Post Office Protection Act, 1884,[1]
and the execution of an instrument shall for the purposes of this section include the posting of a postal packet.
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