1162. Property vested or purchased under statute.

Where, by virtue of any Act, whether passed before or after the Finance Act 1895, either:


    (1)     any stock or marketable securities are vested by way of sale in any person1; or


    (2)     any person is authorised to purchase stock and marketable securities2,

that person must, within three months after the passing of the Act or the date of vesting, whichever is later, or after the completion of the purchase, as the case may be, produce to the Commissioners for Revenue and Customs a Queen's Printer's copy of the statute or some instrument relating to the vesting in the first