STAMP DUTIES MANAGEMENT ACT 1891

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STAMP DUTIES MANAGEMENT ACT 1891 - SECT 13



13. Every person who does, or causes or procures to be done, or knowingly
aids, abets, or assists in doing, any of the acts following; that is to say:

Subs.(1)(2) rep. by 1913 c.27 (3 & 4 Geo.5) s.20 sch. Pt.I

(3)Fraudulently prints or makes an impression upon any material from a genuine
die;

(4)Fraudulently cuts, tears, or in any way removes from any material any
stamp, with intent that any use should be made of such stamp or of any part
thereof;

(5)Fraudulently mutilates any stamp, with intent that any use should be made
of any part of such stamp;

(6)Fraudulently fixes or places upon any material or upon any stamp, any stamp
or part of a stamp which, whether fraudulently or not, has been cut, torn, or
in any way removed from any other material, or out of or from any other stamp;

(7)Fraudulently erases or otherwise either really or apparently removes from
any stamped material any name, sum, date, or other matter or thing whatsoever
thereon written, with the intent that any use should be made of the stamp upon
such material;

(8)Knowingly sells or exposes for sale or utters or uses ... any stamp which
has been fraudulently printed or impressed from a genuine die;

(9)Knowingly, and without lawful excuse (the proof whereof shall lie on the
person accused) has in his possession ... any stamp which has been
fraudulently printed or impressed from a genuine die, or any stamp or part of
a stamp which has been fraudulently cut, torn, or otherwise removed from any
material, or any stamp which has been fraudulently mutilated, or any stamped
material out of which any name, sum, date, or other matter or thing has been
fraudulently erased or otherwise either really or apparently removed,

Ss.14, 15 rep. by 1913 c.27 (3 & 4 Geo.5) s.20 sch. Pt.I

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Northern Irish Legislation

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 13