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STAMP DUTIES MANAGEMENT ACT 1891 - SECT 11 

Allowance, how to be made.

11. In any case in which allowance is made for spoiled or misused stamps the
Commissioners may give in lieu thereof other stamps of the same denomination
and value, or if required, and they think proper, stamps of any other
denomination to the same amount in value, or in their discretion, the same
value in money, deducting therefrom the discount allowed on the purchase of
stamps of the like description.

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© 1891 Crown Copyright

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