Secretarial practice

Bibliographic data

Monograph

Identifikator:: 1828236004

URN:: urn:nbn:de:zbw-retromon-249926

Document type:: Monograph

Title:: Secretarial practice

Edition:: fourth edition

Place of publication:: Cambridge

Publisher:: W. Heffer & Sons Ltd

Year of publication:: 1930

Scope:: viii, 987 Seiten

Digitisation:: 2022

Collection:: Economics Books

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APPENDIX A 383 “ INLAND REVENUE CIRCULARS RELATING TO STAMP DUTIES [NLAND REVENUE, SoMERSET HOUSE, LoNDoN, W.C.2. January, 1927. The Board of Inland Revenue furnish the following information regarding the Stamp Duties with which Secretaries, Registrars and other Officers of Companies are most usually concerned. Secretaries of Companies and others whose office it is to register or enter any instrument chargeable with Stamp Duty are required to see that such instrument is properly stamped before registra- tion or entry. In any case of doubt the Commissioners of Inland Revenue may be asked to adjudicate upon and assess the Duty under the provisions contained in s. 12 of the Stamp Act, 1891, and officers responsible for registering instruments should suggest that applicants have recourse to this step when ever it appears to be in any way desirable. Any person, being the proper officer to enrol, register, or enter in or upon any rolls, books, or records any instrument chargeable with any Duty, who enrols, registers, or enters any such instru- ment not being duly stamped, is liable to a fine of £10. Persons executing instruments in which all the facts and circum- stances affecting their liability to Duty, or the amount of such Duty, are not fully stated, or who, being employed or concerned in the preparation of any instrument, neglect to set forth such facts and circumstances, are liable to a fine of £10. The duties are required to be denoted bv impressed stamps, except in the following cases: — Foreign Bills Agreements under hand (6: Bill of Exchange on demar. Charter Party (6d.) . Fire, Accident, &c., Insuran- Letters of Renunciation (1d Protest of Bill of Exchan— Proxies (1d.) . Receipts (2d.) Adhesive ‘Bill’ stamps must be affixed and cancelled before pay- ment, endorsement or negotiation. ihesive postage stamps may be used. Such stamps must Ye effectively can- celled by the person Airst executing the instrument. Stamps of other countries are not recognised except the stamps of Northern Ireland and the Irish Free State. Instruments executed and stamped in either of these countries are deemed to pe duly stamped in this country provided the amount of the stamp is not less than the amount chargeable on the instrument in this country.

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