Stamp Duties Consolidation Act 1999 section 65

Section 65 imposed a penalty for issuing a share warrant, or a like bearer instrument, that was chargeable to stamp duty but was not duly stamped; it has since been repealed.

  • Applied where a share warrant chargeable to stamp duty, or any bearer instrument having a like effect, was issued without being duly stamped.
  • Set the penalty at Β£500.
  • Made both the issuing company and its principal officers liable for that penalty.
  • Deleted by Finance Act 2017 section 82 and Schedule 2 paragraph 3(b).

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