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