Which papers are free of stamp tax, and what must the file show for a document to fall within that exemption?
General information · Not legal advice
Material to check
In the practice file, we read the seizure record showing the property was seized, and the date on the document in question against the period the property was held, since the exemption turns on the document being written while it was being kept. Registration extracts for each of the four listed registrations show whether the item falls within the list.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the condition as written: stamp tax is exempted for documents prepared in the course of keeping seized property, so the property must already be under seizure and the document must be drawn up while it is being held, with nothing said about who prepares it or where it goes.
Another reading stresses that the registration licence tax exemption is confined to the four registrations the provision lists — a seizure, the deletion of a seizure, an auction notice, and the deletion of an auction notice — so a registration made in the same enforcement but outside that list, such as a transfer at auction, is not exempt on this provision.
Your judgment
What in the file shows that a document was prepared while the property was still held under seizure rather than before it was seized or after it was released?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to add a document or a registration to the exempt items, or if an authority rules on what counts as a document prepared in the course of keeping seized property.