Stamp Act 1891
| Act of Parliament | |
 | |
| Long title | An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties. |
|---|---|
| Citation | 54 & 55 Vict. c. 39 |
| Introduced by | William Jackson MP (Commons) |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 21 July 1891 |
| Commencement | 1 January 1892[b] |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by | |
| Relates to | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Stamp Act 1891 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
The Stamp Act 1891 (54 & 55 Vict. c. 39) is an act of the Parliament of the United Kingdom that consolidated enactments relating to stamp duty in the United Kingdom.
Background
[edit]In 1870, the Stamp Act 1870 (33 & 34 Vict. c. 97) and the (33 & 34 Vict. c. 98) were passed to amend and consolidate the law that had evolved over the last century relating to stamp duty and other inland revenue.[1]
Passage
[edit]Leave to bring in the Stamp Duties Bill to the House of Commons was granted to the Chancellor of the Exchequer, George Goschen, MP William Jackson MP, and the Solicitor General, Sir Edward Clarke MP, on 2 May 1891.[2] The bill had its first reading in the House of Commons on 2 May 1891, presented by William Jackson MP.[2] The bill had its second reading in the House of Commons on X and was committed to the Standing Committee on Law, &c.,[2] which reported on 26 June 1891, with amendments.[2] The amended bill had its third reading in the House of Commons on 6 July 1891 and passed, without amendments.[2]
The bill had its first reading in the House of Lords on 7 July 1891.[3] The bill had its second reading in the House of Lords on 14 July 1891 and was committed to a committee of the whole house,[3] which met and reported on 16 July 1891, without amendments.[3] The bill had its third reading in the House of Lords on 17 July 1891 and passed, without amendments.[3]
The bill was granted royal assent on 21 July 1891.[3]
Provisions
[edit]Repealed enactments
[edit]Section 123 of the act repealed 26 enactments, listed in the third schedule to the act.[4]
| Citation | Short Title | Title | Extent of repeal |
|---|---|---|---|
| 57 Geo. 3. c. 41 | Paymaster General Act 1817 | An Act to repeal two Acts passed in the fifty-fourth and fifty-fifth years of His present Majesty relating to the office of the Agent-General, and for transferring the duties of the said office to the office of the Paymaster-General and Secretary at War. | Section eight. |
| 9 & 10 Vict. c. 17 | Burgh Trading Act 1846 | An Act for the abolition of the exclusive privilege of trading in burghs in Scotland. | Section one from "Provided always" to the end of the section. |
| 28 & 29 Vict. c. 30 | Revenue Act 1865 | An Act to grant certain duties of customs and inland revenue. | Sections one and two, and Schedule B. |
| 30 & 31 Vict. c. 23 | Customs and Inland Revenue Act 1867 | An Act to grant and alter certain duties of customs and inland revenue, and for other purposes relating thereto. | Except sections seventeen and eighteen. |
| 33 & 34 Vict. c. 24 | Metropolitan Board of Works (Loans) Act 1870 | An Act for making further provision respecting the borrowing of money by the Metropolitan Board of Works. | Sections three and four. |
| 33 & 34 Vict. c. 97 | Stamp Act 1870 | The Stamp Act, 1870 | Except section twenty-five so far as it relates to sections (3) and (4) of section twenty-seven and twenty-eight. |
| 34 & 35 Vict. c. 4 | Stamps Act 1871 | An Act to amend the Stamp Act, 1870, in relation to foreign securities, mortgages of stock, and proxy papers. | The whole Act. |
| 34 & 35 Vict. c. 103 | House Tax Act 1871 | An Act to amend the law relating to the customs and inland revenue. | Section twenty-six. |
| 36 & 37 Vict. c. 18 | Customs and Inland Revenue Act 1873 | The Customs and Inland Revenue Act, 1873. | Section five. |
| 37 & 38 Vict. c. 19 | Barrister's Admission, Stamp Duty Act 1874 | An Act to amend the Stamp Act, 1870, in regard to the stamp duty payable by advocates in Scotland on admission, by writers to the signet in Scotland or Ireland, and by barristers in England or Ireland on admission as advocates in Scotland. | The whole Act. |
| 37 & 38 Vict. c. 26 | Canadian Stock Stamp Act 1874 | The Canadian Stock Stamp Act, 1874. | The whole Act. |
| 39 & 40 Vict. c. 6 | Sea Insurances (Stamping of Policies) Amendment Act 1876 | The Sea Insurance (Stamping of Policies) Act, 1876. | The whole Act. |
| 39 & 40 Vict. c. 16 | Customs and Inland Revenue Act 1876 | The Customs and Inland Revenue Act, 1876. | Section eleven. |
| 40 & 41 Vict. c. 59 | Colonial Stock Act 1877 | The Colonial Stock Act, 1877 | Section two, and the first paragraph of section three. |
| 41 & 42 Vict. c. 15 | Customs and Inland Revenue Act 1878 | The Customs and Inland Revenue Act, 1878. | Section twenty-seven. |
| 43 & 44 Vict. c. 20 | Inland Revenue Act 1880 | The Inland Revenue Act, 1880 | Sections fifty-three to fifty-six. |
| 44 & 45 Vict. c. 12 | Customs and Inland Revenue Act 1881 | The Customs and Inland Revenue Act, 1881. | Sections forty-four to forty-seven. |
| 45 & 46 Vict. c. 72 | Revenue, Friendly Societies, and National Debt Act 1882 | The Revenue Friendly Societies and National Debt Act, 1882. | Sections eight to ten, thirteen, and fourteen. |
| 46 & 47 Vict. c. 55 | Revenue Act 1883 | The Revenue Act, 1883 | Section fifteen. |
| 47 & 48 Vict. c. 62 | Revenue Act 1884 | The Revenue Act, 1884 | Sections eight to ten. |
| 48 & 49 Vict. c. 51 | Customs and Inland Revenue Act 1885 | The Customs and Inland Revenue Act, 1885. | Section twenty-one. |
| 50 & 51 Vict. c. 15 | Customs and Inland Revenue Act 1887 | The Customs and Inland Revenue Act, 1887. | Sections five to sixteen. |
| 51 & 52 Vict. c. 8 | Customs and Inland Revenue Act 1888 | The Customs and Inland Revenue Act, 1888. | Sections ten to twelve, and First Schedule. |
| 52 & 53 Vict. c. 7 | Customs and Inland Revenue Act 1889 | The Customs and Inland Revenue Act, 1889. | Sections sixteen and seventeen. |
| 52 & 53 Vict. c. 42 | Revenue Act 1889 | The Revenue Act, 1889 | Sections fifteen to seventeen. |
| 53 & 54 Vict. c. 8 | Customs and Inland Revenue Act 1890 | The Customs and Inland Revenue Act, 1890. | Sections eighteen to twenty-one. |
Legacy
[edit]The act was passed at the same time as the Stamp Duties Management Act 1891 (54 & 55 Vict. c. 38). The act was described as a Consolidation Act.[5]
References
[edit]- ^ "Stamp Duties Bill". Parliamentary Debates (Hansard). Vol. 201. Parliament of the United Kingdom: House of Commons. 30 May 1870. col. 1368.
- ^ a b c d e Commons, Great Britain House of (1891). The Journals of the House of Commons (PDF). Vol. 146. pp. 253, 254, 270, 279, 286, 294, 301, 302, 327, 338, 394, 405, 411, 419, 457, 460.
- ^ a b c d e Lords, Great Britain Parliament House of (1891). The Journals of the House of Lords. Vol. 123. H.M. Stationery Office. pp. 314, 317, 339, 342, 347, 355, 363, 539.
- ^ Britain, Great (1891). Public General Statutes. Vol. 28. H.M. Stationery Office. pp. 128–190.
- ^ The Law Journal. Vol. 28. E.B. Ince. 1890. p. 413.
SOurces
[edit]- Great Britain; Highmore, N.J. (1911). The Stamp Laws: Being the Stamp Acts of 1891, with the Acts Amending and Extending the Same, Including the Finance (1909-10) Act, 1910 and the Revenue Act, 1911 : Together with Other Acts Imposing Or Relating to Stamp Duties on Instruments, Or Granting Exemptions from Stamp Duties, and Notes of Decided Cases : Also an Introduction and an Appendix Containing Tables Showing the Comparison with the Antecedent Law. Stevens. Retrieved 30 December 2024.
