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STAMP DUTIES MANAGEMENT ACT 1891 - SECT 5

Provisions as to determination of a licence.

5.(1) If the licence of any person to deal in stamps expires or is revoked, or
if any person licensed to deal in stamps dies or becomes bankrupt, and any
such person at the expiration or revocation of his licence, or at the time of
his death or bankruptcy, has in his possession any stamps, such person, or his
executor or administrator, or the receiver or trustee or official assignee
under his bankruptcy, may, within six months after the expiration or
revocation of the licence, or after the death or bankruptcy, as the case may
be, bring or send the stamps to the chief office or to one of the head
offices.

(2) The Commissioners may in any such case pay to the person bringing or
sending stamps the amount of the duty thereon, deducting therefrom the proper
discount, if proof to their satisfaction is furnished that the same were
actually in the possession of the person, whose licence has expired or been
revoked, or so dying or becoming bankrupt, for the purpose of sale, at the
time of the expiration or revocation of the licence, or of his death or
bankruptcy, and that the stamps were purchased or procured by that person at
the chief office or at one of the head offices, or from some person duly
appointed to sell and distribute stamps, or duly licensed to deal in stamps.

© 1891 Crown Copyright

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