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PART II |
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OBSOLETE PROVISIONS |
| | 5. - (1) Section 13 of the Stamp Duties Management Act 1891 (certain offences in relation to dies and stamps provided by the Commissioners to be felonies) is amended as follows.
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(2) For the sidenote substitute "Offences in relation to dies and stamps.".
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(3) Make the existing provision subsection (1) and at the beginning, for "Every person who" substitute "A person commits an offence who".
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(4) Omit the words from "shall be guilty of felony" to the end.
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(5) After subsection (1) insert-
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"(2) A person guilty of an offence under this section is liable-
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(a) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both; |
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(b) on conviction on indictment, to imprisonment for a term not exceeding ten years or a fine, or both.". |
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(6) This paragraph has effect in relation to things done or omitted on or after 1st October 1999.
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| | 6. - (1) The following provisions of the Stamp Duties Management Act 1891 shall cease to have effect-
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in section 2 (recovery of money received for duty), subsections (2) and (3); |
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section 3 (power to grant licences to deal in stamps); |
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section 4 (penalty for unauthorised dealing in stamps etc.); |
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section 5 (provisions as to determination of a licence); |
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section 6 (penalty for hawking stamps); |
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section 8 (discount on sale of stamps); |
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section 9(2) and (3) (cases in which allowance may be made for spoiled adhesive stamps); |
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in section 11 (how allowance to be made), the words from "deducting therefrom" to the end; |
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section 12 (repurchase of stamps by Commissioners); |
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section 17 (proceedings for detection of stamps stolen or fraudulently obtained); |
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section 18 (licensed person in possession of forged stamps to be presumed guilty); |
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section 19 (mode of proceeding when stamps are seized); |
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section 20 (defacement of adhesive stamps); |
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section 25 (mode of granting licences). |
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(2) This paragraph comes into force on 1st October 1999.
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