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Amendment of section 27 of Stamp Duties Management Act, 1891.
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67.—Section 27 of the Stamp Duties Management Act, 1891, is hereby amended—
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(a) by the substitution of the following for the definition of the expression “die”:
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“The expression ‘die’ includes any plate, type, tool, implement, apparatus, appliance, device, process and any other means whatsoever, used by or under the direction of the Commissioners for expressing or denoting any duty, or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty or for denoting any fee, and also any part or combination of any such plate, type, tool, implement, apparatus, appliance, device, process and any such other means:”;
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(b) by the substitution of the following for the definition of the expression “stamp”:
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“The expression ‘stamp’ means—
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(a) any stamp, image, type, mark, seal, impression, imprint or perforation, whatsoever, impressed by means of a die, or
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(b) any receipt in whatever form issued by or under the direction of the Commissioners, or
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(c) an adhesive stamp issued by or under the direction of the Commissioners,
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for denoting any duty or fee:”;
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(c) by the insertion of the following after the definition of the expression “stamped”:
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“The expression ‘impressed’ includes any method of applying, producing or indicating a stamp on instruments or material by means of a die:”.
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