|
|
Relief to Persons who have made Duplicates of Conveyances described in 16 & 17 Vict c. 63.
|
XV. ‘And whereas by an Act passed in the Thirteenth and Fourteenth Years of Her Majesty’s Reign, Chapter Ninety-seven, certain reduced Rates of Stamp Duty were granted and made payable under the Head or Title of “Duplicate or Counterpart” in the Schedule thereto annexed: And whereas by an Act passed in the last Session of Parliament, Chapter Sixty-three, certain Stamp Duties were granted and made payable upon Conveyances, Charters, Dispositions, and Contracts described under the Head or Title of “Conveyance” in the Schedule to the said last-mentioned Act, but no Provision is made for charging the Duplicates or Counterparts of the said Conveyances, Charters, Dispositions, and Contracts with the said reduced Duties, and it is expedient to give such Relief in that respect as hereinafter mentioned:’ Be it enacted, That it shall be lawful for the Commissioners of Inland Revenue, and they are hereby required, upon Production to them of any such Conveyance, Charter, Disposition, or Contract duly stamped, and of the Duplicate or Counterpart thereof stamped for denoting the Amount of Duty chargeable upon a Duplicate or Counterpart under the said Act of the Thirteenth and Fourteenth Years of Her Majesty, to stamp the said Duplicate or Counterpart with the particular Stamp directed by the said last-mentioned Act to be impressed upon a Duplicate or Counterpart for denoting or testifying the Payment of the full and proper Stamp Duty on the original Deed or Instrument; and if the said Duplicate or Counterpart shall be stamped with any ad valorem Stamp Duty of greater Amount than the Amount of Stamp Duty so chargeable as aforesaid on a Duplicate or Counterpart, the said Commissioners shall allow and repay such Excess of Stamp Duty, and rectify the Stamps accordingly, and thereupon such Duplicate or Counterpart shall be deemed to be duly stamped.
|
