BAILII [Home] [Databases] [World Law] [Search] [Feedback]

Northern Irish Legislation

You are here:  BAILII >> Databases >> Northern Irish Legislation >> STAMP DUTIES MANAGEMENT ACT 1891

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 22 



22. Whenever the Commissioners determine to discontinue the use of any die,
and provide a new die to be used in lieu thereof, and give public notice
thereof in the London, Edinburgh, and [Belfast Gazettes], then from and after
any day to be stated in the notice (such day not being within one month after
the same is so published) the new die shall be the only lawful die for
denoting the duty chargeable in any case in which the discontinued die would
have been used; and every instrument first executed by any person, or bearing
date after the day so stated, and stamped with the discontinued die, shall be
deemed to be not duly stamped:

Provided as follows:

(a)If any instrument stamped as last aforesaid, and first executed after the
day so stated at any place out of the United Kingdom, is brought to the
Commissioners within fourteen days after it has been received in the United
Kingdom, then upon proof of the facts to the satisfaction of the Commissioners
the stamp thereon shall be cancelled, and the instrument shall be stamped with
the same amount of duty by means of the lawful die, without the payment of any
penalty:

(b)All persons having in their possession any material stamped with the
discontinued die, and which by reason of the providing of such new die has
been rendered useless, may at any time within six months after the day stated
in the notice send the same to the chief office or one of the head offices,
and the Commissioners may thereupon cause the stamp on such material to be
cancelled, and the same material, or, if the Commissioners think fit, any
other material, to be stamped with the new die, in lieu of and to an equal
amount with the stamp so cancelled.

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

© 1891 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/sdma1891240/s22.html