1174. Affidavits, oaths and statutory declarations.

Any affidavit, oath or statutory declaration to be made for the purposes of any Act relating to stamp duties may be made before any of the Commissioners for Revenue and Customs or any Revenue and Customs officer or person authorised by them in that behalf, any commissioner for oaths or any solicitor empowered to administer oaths, any justice of the peace or notary public in the United Kingdom, or at any place outside the United Kingdom before any person duly authorised to administer oaths there