STAMP ACT 1891 - SECT 14

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STAMP ACT 1891 - SECT 14



14.(1) Upon the production of an instrument chargeable with any duty as
evidence in any court of civil judicature in any part of the United Kingdom,
or before any arbitrator or referee, notice shall be taken by the judge,
arbitrator, or referee of any omission or insufficiency of the stamp thereon,
and if the instrument is one which may legally be stamped after the execution
thereof, it may, on payment to the officer of the court whose duty it is to
read the instrument, or to the arbitrator or referee, of the amount of the
unpaid duty, and the penalty payable on stamping the same, and of a further
sum of one pound, be received in evidence, saving all just exceptions on other
grounds.

(2) The officer, or arbitrator, or referee receiving the duty and penalty
shall give a receipt for the same, and make an entry in a book kept for that
purpose of the payment and of the amount thereof, and shall communicate to the
Commissioners the name or title of the proceeding in which, and of the party
from whom, he received the duty and penalty, and the date and description of
the instrument, and shall pay over to such person as the Commissioners may
appoint the money received by him for the duty and penalty.

(3) On production to the Commissioners of any instrument in respect of which
any duty or penalty has been paid, together with the receipt, the payment of
the duty and penalty shall be denoted on the instrument.

(4) Save as aforesaid, an instrument executed in any part of the United
Kingdom, or relating, wheresoever executed, to any property situate, or to any
matter or thing done or to be done, in any part of the United Kingdom, shall
not, except in criminal proceedings, be given in evidence, or be available for
any purpose whatever, unless it is duly stamped in accordance with the law in
force at the time when it was first executed.

Penalty upon stamping instruments after execution.

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Northern Irish Legislation

STAMP ACT 1891 - SECT 14