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Fees under this Act to be deemed stamp duties.
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5. The fees to be collected by means of stamps under the provisions of this Act shall be deemed “stamp duties,” and shall be placed under the management of the Commissioners of Inland Revenue, to be collected and paid into the Exchequer under the same laws and regulations as those made in respect of the other duties of “stamps”; and the provisions in the several Acts for the time being in force relating to stamps under the care or management of the Commissioners of Inland Revenue shall, in all cases not hereby expressly provided for, be of full force and effect with respect to all stamps to be provided under or by virtue of this Act, and to the vellum, parchment, or paper on or to which the same stamps shall be impressed or affixed, and be applied and put in execution for collecting and securing the sums of money denoted thereby, and for preventing, detecting, and punishing all frauds, forgeries, and other offences relating thereto, as fully and effectually, to all intents and purposes, as if such provisions had been herein repeated and specially enacted with reference to the same and the said sums of money respectively; but a separate and distinct account of all money received in respect of the said fees, and of the stamps to be affixed in lieu of the fees heretofore payable in the said office, for every year ending the thirty-first day of March, shall be laid before both Houses of Parliament within one month after the termination of such year of accounts, or, if Parliament be not then sitting, within one month after the commencement of the next session of Parliament.
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