INDEX

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229

Stamp duty—continued
definition of, 256
duty, when may be repaid on conversion of, 25%
not to be charged, when, 356
rate of, 356
statement to Inland Revenue Commissioners, 356
when need not be rendered, 356
loans repayable at a premium, 362
marketable securities, on, 359
bearer securities, 359, 360
colonial securities, 361
definition of, 363
doubt as to sufficiency of stamp on, as to, 375
foreign share warrants, etc., 301
issue, what is an, 363
loans repayable at a premium, 362
quotation of, in official list, not necessary, 363
reduction of duty, 361
securities to bearer, rates of, 360
at lower rate in substitution for like securities, 3u_
substituted securities, 361
memorandum of association, on, 7, 3, 354
as a deed, 7, 354
money, on document for payment of a sum of, 364
mortgage security, on registered, 382, 386
notary public, protest by, duty on, 367
how denoted, 367
penalties for evasion of, 352, --policies
 of insurance, 367-277
accident, in case of, 371
agreements guaranteeing payments, 37.
alterations in policy, 370
assignee of, secretary should see assignment properly stampe
377
compounding for duty in case of, 372
contract of sea insurance, what covered by, 367
definition of, 367
duty pavable, applicability of Stamp Act, 1891, 368
employers’ liability, 371
endowment, duty on, 371
evidence, as to being, after payment of penalty, 370
extension of definition of accident, 371
Finance Acts, 1901 and 1903, effect of, 369, 37¢
incapacity from sickness, etc., 371
life, on, 370, 377
stamped policy after receiving premium, 371
Married Women’s Property Act, 1882, under, how chargeable,
371
mistakes in, rectification of, 370
mutual marine insurance association, where policy issued by,
369
sea, on, 367-370
premium, according to rate of, 368
sum insured, according to, 368
necessary specifications in, 368
ships under construction, policy for, how treated, 370
signed or underwritten, as to stamping after policy is, 37¢
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