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STAMP DUTIES MANAGEMENT ACT 1891 - SECT 27

Definitions.

27. In this Act, unless the context otherwise requires,

The expression "Commissioners" means Commissioners of Inland Revenue:

The expression "officer" means officer of Inland Revenue:

The expression "chief office" means chief office of Inland Revenue:

...

The expression "duty" means any stamp duty for the time being chargeable by
law:

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 "die" includes any plate, type, tool, or implement whatever
used under the direction of the Commissioners for expressing or denoting any
duty, or rate of duty, or the fact that any duty or rate of duty or penalty
has been paid, or that an instrument is duly stamped, or is not chargeable
with any duty or for denoting any fee, and also any part of any such plate,
type, tool, or implement:

The expressions "forge" and "forged" include counterfeit and counterfeited:

The expression "stamp" means as well a stamp impressed by means of a die as an
adhesive stamp for denoting any duty or fee:

The expression "stamped" is applicable as well to instruments and material
impressed with stamps 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:

The expression "justice" means justice of the peace.

Repeal.



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© 1891 Crown Copyright

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