968 Stamp duty—continued impressed without payment on proof of full duty paid, 353 what are, 353 when used, 353 documents, on, in connection with registration of company, 380 employers’ liability policy, duty on, 371 evidence, instruments not duly stamped, cannot be given in, 374 criminal proceedings, in, 374 policies of sea insurance, when receivable in, 370 executed instruments, stamping of, 353 penalty exacted after certain period, 354 eXemption from duty, bills of exchange, on, 366 foreign bearer securities, on, 361 corporations, on, 359 marketable securities, on, 361 foreign bills of exchange, duties on, 365 how calculated, 365 how denoted, 365 inland and foreign bills, distinction between, 366 share warrants, on, 359 foreign state, securities issued by, 359 stock certificates, on, 361 foreign or colonial municipal, etc., body, on securities issued by, 359 negotiated and interest payable in United Kingdom, 359 fraudulent attempts to evade, 378 gifts inter vivos, 358, 376, 395 discretion of Inland Revenue Commissioners if ad valorem duty shown, 376 registering official, rights of, as to, 376 hire agreements, as to duty on, 357 increase of registered capital, meaning of, 354 registration of, after first registration, 381 indemnity, for lost warrant, 176 inland and foreign bills of exchange, distinction between, 306 Inland Revenue Circular relating to, 77, 385-392 adjudication of stamp duty, 393-393 Inland Revenue Commissioners, statement delivered to, 355 discretion as to gifts inter vivos, 376 voluntary dispositions infer vivos, as to, 358, 376 instrument relating to several distinct matters, 352 insufficient stamp on instrument of transfer, secretary may take opinion, 375 insurance, on policies of, 367-372. And see policies of insurance infra intestate, on transfer of property of an, 391 legacy, on transfer of, 391 letters of allotment, on, 357, 388 letters of renunciation, on, 357, 388 how denoted, 357 liquidator in voluntary winding-up, 378 unfiled contract, to pay duty on, 37° loan, on transfer as security for, 391 loan capital, on, 356 by whom payable, 256 consolidation of, and of nominal share capital, difference between, 256 consolidation or conversion of, whether is an issue, 256 INDEX