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Part II.
Stamps.
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Amendments of 54 & 55 Vict. c. 39.
47 & 48 Vict. c. 76.
54 & 55 Vict. c. 38.
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7.—(1) Sub-section (3) of section fifty-three of the Stamp Act, 1891 (which relates to the exclusion of claims for brokerage and other charges in certain cases), shall apply where a person required to make, execute, and transmit a contract note fails to do so, in the same manner as if he had made, executed, and transmitted a contract note not duly stamped.
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(2) Any document referring to any Act or enactment repealed by the Stamp Act, 1891, shall unless the context otherwise requires be construed to refer to that Act or the corresponding enactment in that Act.
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[Sub-s. (3) rep. 8 Edw. 7. c. 49 (S.L.R.).]
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(4) The expression “instrument” in section nine of the Stamp Act, 1891, includes any postal packet within the meaning of the Post Office Protection Act, 1884, [1]
and sub-section two of the said section is hereby repealed.
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(5) Any fine incurred under section nine of the Stamp Act, 1891, may be recovered summarily, subject to the like right of appeal as in the case of any fine under any Act relating to the excise.
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(6) Section twenty-four of the Stamp Duties Management Act, 1891, is hereby declared to apply to affidavits and oaths as well as to statutory declarations.
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[S. 8 adds to the exemptions in the First Schedule of 54 & 55 Vict. c. 39, under the head “Receipts given for, or upon the payment of, money amounting to two pounds or upwards.” See that Act.]
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[1 Rep., except as to telegrams, 8 Edw. 7. c. 48. s. 92.] |
