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STAMP ACT 1891 - SECT 125
Short title.
125. This Act may be cited as the Stamp Act, 1891.
1Headings which had been repealed at 31.3.1981 are omitted
See LEASE or TACK, and section 75.
See CONVEYANCE ON SALE, and section 59.
See CONVEYANCE ON SALE, and section 56.
purchase of:
instruments relating to, upon any other occasion:
See BOND, COVENANT, &C.
in execution of a power of any property, or of any use, share, or interest in
any property, by any instrument not being a will
And see section 62.
...
Upon a sale, or otherwise. See CONVEYANCE.
,,
For money not exceeding #1
And see sections 29, 30, and 31.
Instrument constituting, or used for transferring, stock which is exempt from
all stamp duties on transfer by virtue of General Exemption (1) in this
Schedule or of any other enactment.
Bearer letter of allotment, bearer letter of rights, scrip, scrip certificate
to bearer or other similar instrument to bearer where the letter, scrip,
certificate or instrument is required to be surrendered not later than six
months after issue.
Renounceable letter of allotment, letter of rights or other similar instrument
where the rights under the letter or instrument are renounceable not later
than six months after the issue of the letter or instrument.]
Absolute. See CONVEYANCE ON SALE.
...
And see section 41
See CONVEYANCE ON SALE, and section 60.
(1)Being the only or principal or primary security for any annuity (except
upon the original creation thereof by way of sale or security, and except a
superannuation annuity), or for any sum or sums of money at stated periods,
not being interest for any principal sum secured by a duly stamped instrument,
nor rent reserved by a lease or tack:
For a definite and certain period, so that the total amount to be ultimately
payable can be ascertained.
(1)For the term of life or any other indefinite period:
For every #5, and also for any fractional part of #5, of the annuity or sum
periodically payable
(2)Being a collateral or auxiliary or additional or substituted security for
any of the above-mentioned purposes where the principal or primary instrument
is duly stamped:
Where the total amount to be ultimately payable can be ascertained
(2)In any other case:
For every [#10], and also for any fractional part of [#10], of the annuity or
sum periodically payable
(3)Being a grant or contract for payment of a superannuation annuity, that is
to say a deferred life annuity granted or secured to any person in
consideration of annual premiums payable until he attains a specified age and
so as to commence on his attaining that age:
For every [#10], and also for any fractional part of [#10], of the annuity
#5.
not exceeding
#100.
but not
exceeding #300.
And see section 62.
See CONVEYANCE ON SALE, and section 60.
See BOND, COVENANT, &C.
Where the ad valorem duty in respect of the
consideration... does not exceed [50p]
In any other case
Where such duty does not amount to [50p]
In any other case
In the case specified in section 73, see that section.
In any other case
Para.(1) rep. by 1963 c.22 (NI) s.21 sch.3 Pt.II
(2)For any definite term less than a year:
(2)(b)Of any lands, tenements, or heritable subjects except or otherwise than
as aforesaid
(3)For any other definite term or for any indefinite term:
Of any lands, tenements, or heritable subjects
Where the consideration, or any part of the consideration, moving either to
the lessor or to any other person, consists of any money, stock, or security:
In respect of such consideration
Where the consideration or any part of the consideration is any rent:
In respect of such consideration:
If the rent, whether reserved as a yearly rent or otherwise, is at a rate or
average rate:
annum.
ceeding #10.
exceeding #15.
exceeding #20.
exceeding #25.
exceeding #50.
exceeding #75.
exceeding #100.
exceeding #150.
exceeding #200.
exceeding #250.
exceeding #300.
exceeding #350.
exceeding #400.
any full sum of #50
and also for any
fractional part thereof.
(4)Of any other kind whatsoever not herein-before described
(1)Of any share of any company or proposed company
(2)In respect of any loan raised, or proposed to be raised, by any company or
proposed company, or by any municipal body or corporation
(3)Issued or delivered in the United Kingdom, of any share of any foreign or
colonial company or proposed company, or in respect of any loan raised or
proposed to be raised by or on behalf of any foreign or colonial state,
government, municipal body, corporation, or company
(1)Entitling any person to become the proprietor of any share of any company
or proposed company.
(2)Issued or delivered in the United Kingdom, and entitling any person to
become the proprietor of any share of any foreign or colonial company or
proposed company
(3)Denoting, or intending to denote, the right of any person as a subscriber
in respect of any loan raised or proposed to be raised by any company or
proposed company, or by any municipal body or corporation
(4)Issued or delivered in the United Kingdom, and denoting, or intended to
denote, the right of any person as a subscriber in respect of any loan raised
or proposed to be raised by or on behalf of any foreign or colonial state,
government, municipal body, corporation, or company
(1)For the sole purpose of appointing or authorising a proxy to vote at any
one meeting at which votes may be given by proxy; whether the number of
persons named in such instrument be one or more.
(2)By any petty officer, seaman, marine, or soldier serving as a marine, or
his representatives, for receiving prize money or wages
(3)For the receipt of the dividends or interest of any stock:
Where made for the receipt of one payment only
(3)In any other case
(4)For the receipt of any sum of money, or any bill of exchange or promissory
note for any sum of money, not exceeding #20, or any periodical payments not
exceeding the annual sum of #10 (not being herein-before charged)
Para.(5) rep. by 1917 c.31 s.30
(6)Of any kind whatsoever not herein-before described.
(1)Letter or power of attorney for the receipt of dividends of any definite
and certain share of the Government or Parliamentary stocks or funds producing
a yearly dividend less than #3.
(2)Letter or power of attorney or proxy filed in the Probate Division of the
High Court of Justice in ... Ireland, or in any ecclesiastical court.
(3)Order, request, or direction under hand only from the proprietor of any
stock to any company or to any officer of any company or to any banker to pay
the dividends or interest arising from the stock to any person therein named.
(a)any salary, pay or wages;
(b)any other like payment made to or for the account or benefit of any person,
being the holder of an office or an employee, in respect of his office or
employment;
(c)any money paid in respect of any pension, superannuation allowance,
compassionate allowance or other like allowance.]
(1)Being the only or principal or primary security (other than an equitable
mortgage) for the payment or repayment of money
5p] for every #50
10p] for every #100 or
(2)Being a collateral, or auxiliary, or additional, or substituted security
(other than an equitable mortgage), or by way of further assurance for the
above-mentioned purpose where the principal or primary security is duly
stamped:
marketable security), or of any money or
stock secured by any such instrument, ... or by any judgment [or by any
judgment within the meaning of the Judgments Enforcement (Northern Ireland)
Order 1981]:
For every [#200], and also for any fractional part of [#200], of the amount
transferred, assigned or disponed, exclusive of interest which is not in
arrear
(4)And also where any further money is added to the money already secured
(5)RECONVEYANCE, RELEASE, DISCHARGE, SURRENDER, RESURRENDER, WARRANT TO VACATE
or RENUNCIATION [in whole or in part] of any such security as aforesaid, or of
the benefit thereof, or of the money thereby secured:
sections 86, 87, 88, and 89.
In the case specified in section 73, see that section
In any other case
[POLICY OF LIFE INSURANCE
(e)50p]
Upon a sale. See CONVEYANCE ON SALE.
...
In any other case
See MARKETABLE SECURITY.
Of any ... kind whatsoever not chargeable with duty as a conveyance on sale...
For every #100, and also for any fractional part of #100, of the amount or
value of the property subject to the trusts created or recorded by the
instrument.
(1)Transfers of shares in the Government or Parliamentary stocks or funds.
(2)Instruments for the sale, transfer, or other disposition either
absolutely..., or otherwise, of any ship or vessel, or any part, interest,
share, or property of or in any ship or vessel.
Commissioners of Works for any of the
purposes of the Act 15 & 16 Vict. c.28
Second Schedule rep. by 1970 c.21 (NI) s.19 sch.3 Pt.II; 1976 c.40 s.132
sch.15 Pt.VI. Third Schedule rep. by SLR 1908
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© 1891 Crown Copyright
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