CHARGE OF DUTY UPON INSTRUMENTS. Charge of Duties in Schedule.
" 1. From and after the commencement of this Act the stamp duties to be charged for the use of Her Majesty upon the several instruments specified in the first Schedule to this Act shall be the several duties in the said schedule specified, which duties shall be in substitution for the duties theretofore chargeable under the enactments repealed by this Act, and shall be subject to the exemptions contained in this Act and in any other Act for the time being in force.
All Duties to be Paid according to Regulations of Act.
" 2. All stamp duties for the time being chargeable by law upon any instruments are to be paid and denoted according to the regulations in this Act contained, and except where express provision is made to the contrary are to be denoted by impressed stamps only.
How Instruments arc to be Written and Stamped.
" 3. (1) Every instrument written upon stamped material is to be written in such manner, and every instru ment partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instru ment, and cannot be used for or applied to any other instrument written upon the same piece of material.
" (2) If more than one instrument be written upon the same piece of material, everyone of the instru ments is to be separately and dis tinctly stamped with the duty with which it is chargeable.
nstruments to be Separately Charged with Duty in Certain Cases.
" 4. Except where express provision to the contrary is made by this or any other Act : " (a) An instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters ; " (b) An instrument made for any considera tion in respect whereof itis chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
Facts and Circumstances affecting Duty to be set forth in Instruments.
"5. All the facts and circumstances affect ing the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument ; and every person who, with intent to defraud Her Majesty, " (a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth ; or " (b) being employed or concerned in or about the preparation of any instru ment, neglects or omits fully and truly to set forth therein all the said facts and circumstances ; shall incur a fine of ten pounds. PRODUCTION OF INSTRUMENTS IN EVIDENCE.
Terms upon which Instruments not Duly Stamped may be Received in Evidence.
" 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.
" (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.