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