HC Deb 19 April 1920 vol 128 c147
147
§
Resolved,
That—
- (a)the stamp duties charged on conveyances or transfers of stocks and marketable securities, whether on sale or whether by way of voluntary disposition inter vivos, shall be double those now chargeable; and
- (b)the stamp duty charged under Section One hundred and fourteen of the Stamp Act, 1891, as extended by Section Thirty-nine of the Finance Act, 1894, and Section Five of the Finance Act, 1898, by way of composition for stamp duty chargeable on transfers of certain stocks, and the stamp duty charged under Section One hundred and fifteen of the Stamp Act, 1891, by way of composition in respect of the transfer of certain stocks and otherwise, shall be double those now chargeable; and
- (c)the stamp duties charged on marketable securities transferable by delivery and on share warrants and stock certificates to bearer; and on other instruments having a like effect as such warrants or certificates, shall be double those now chargeable."
§
Statements as to Capital of Companies.
§
Resolved,
That as from the nineteenth day of April, nineteen hundred and twenty, the ad valorem stamp duty charged on statements of the nominal capital of any corporation or company, and on statements of the increase of any such capital, and on statements of the amounts contributed by a limited partner to a limited partnership, and on statements of any increase in any such amounts, shall be at the rate of one pound instead of five shillings for every £100 or fraction of £100.