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