INDEX 207 Stamp duty—continued colonial governments securities, 361 transfers, on, 361 business of company, taking over by another company for shares, "on loan, on, 356, 388. And see loan capital infra by what Act charged, 356 by whom payable, 356 consolidation of, and of nominal share capital, 356 definition of, 356 duty, rate of, 356 capital, share, on, 354, 387. And see share capital infra consolidation of, on, 355 Finance Act, 1927, s. 55, relief under, 210, 355 increase of authorised, on, 32, 354 rate of, 354 charity, gift or subscription to a, 373 cheque, receipt for payment by, 373 circular of Inland Revenue Commissioners relating to, 385-392 adjudication stamps, as to, 393-398 colonial government securities, duty on, 361 registered bonds in, 360 colonial municipal securities to bearer, rate of duty, 301 colonies, transfers sent unstamped for completion and return, as to duty on, 359 commencing business, duty on certain documents to be filed before, 380 Companies Act, 1929, as to, 354 compounding for, 359 consolidation or conversion of loan capital, whether an issue of loan capital, 356 of nominal share and also of loan capital, difference between, 346 consolidation or re-arrangement of capital, on, 3.6 construction of Acts relating to, 352 continuation clause, 379 contract for sale, consideration being bill of exchange, 378 contract notes, on, 383 contracts constituting allottee’s title to shares, delivery to regis trar, 51, 378 adjudication may be required, 51, 378 delivery of prescribed particulars of, 50, 217, 377 rights of registrar on registering, 51, 378 voluntary winding-up, liquidator’s duties on, 378 contracts under seal, 153, 357. And see agreements supra Coupons, exemptions in case of, 367 debenture, extent of charge of duty on capital infra deposit of an unregistered, rate on, 330 debenture stock, duty in case of trust der loan capital is, 360 debentures, issue for those of another com redeeming and re-issuing of, how trea debentures, registered, on, 386 debentures, trust deed to secure, duty on, _ deed, two or more distinct matters in one. ‘denoting’ stamps, 353 See