First Previous (Chapter 3 Offences) Next (Chapter 5 Allowance for spoiled or misused stamps)

31 1999

STAMP DUTIES CONSOLIDATION ACT, 1999

Chapter 4

Sale of stamps

Power to grant licences to deal in stamps.

[SDMA1891 s3]

146. —(1) The Commissioners may, in their discretion, grant a licence to any person to deal in stamps at any place to be named in the licence.

(2) The licence shall specify the full name and place of abode of the person to whom the same is granted, and a description of every house, shop, or place, in or at which such person is authorised to deal in stamps.

(3) Every person to whom a licence is granted shall give security in the sum of £1,000 in such manner and form as the Commissioners shall prescribe, and, if by bond, the bond shall be exempt from stamp duty.

(4) One licence and one bond only shall be required for any number of persons in partnership, and the licence may at any time be revoked by the Commissioners.

(5) Every person licensed to deal in stamps shall cause to be visibly and legibly painted and shall keep so painted in letters of not less than one inch in length on some conspicuous place on the outside of the front of every house, shop, or place in or at which such person is licensed to deal in stamps, such person's full name, together with the words “Licensed to sell stamps”, and for every neglect or omission so to do shall incur a penalty of £1,000.

Penalty for unauthorised dealing in stamps, etc.

[SDMA1891 s4]

147. —(1) If any person who is not duly appointed to sell and distribute stamps deals in any manner in stamps, without being licensed so to do, or at any house, shop, or place not specified in such person's licence such person shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.

(2) If any person who is not duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, has, or puts on such person's premises either in the inside or on the outside of the premises, or on any board or any material exposed to public view, and whether the same be affixed to such person's premises or not, any letters importing or intending to import that such person deals in stamps, or is licensed so to do, such person shall incur a penalty of £1,000.

Provisions as to determination of a licence.

[SDMA1891 s5]

148. —(1) If the licence of any person to deal in stamps expires or is revoked, or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his or her licence, or at the time of his or her death or bankruptcy, has in his or her possession any stamps, such person, or such person's executor or administrator, or the receiver or trustee or official assignee under such person's bankruptcy, may, within 6 months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to an office of the Commissioners.

(2) The Commissioners may in any such case pay to the person bringing or sending stamps the amount of the duty on the stamps, deducting from such amount the proper discount, if proof to their satisfaction is furnished that the same were actually in the possession of the person, whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his or her death or bankruptcy, and that the stamps were purchased or procured by that person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.

Penalty for hawking stamps.

[SDMA1891 s6]

149. —(1) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any stamps, the following shall apply:

(a) such person shall, in addition to any other fine or penalty to which he or she may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section;

(b) all stamps which are found in the possession of the offender shall be forfeited, and shall be delivered to the Commissioners, to be disposed of as they think fit.

(2) Any person may arrest a person found committing an offence under this section, and take that person before a judge of the District Court having jurisdiction where the offence is committed, who shall hear and determine the matter.

Discount.

[SDMA 1891 s8]

150. —On the sale of stamps such discount shall be allowed to the purchasers of the stamps as the Minister directs.