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Finance (No. 2) Act, 1998 (No. 15)Introductory textActs Referred toPart 1 Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-4)1. Taxation of rents and certain other payments.2. Restriction of relief in respect of loans applied in acquiring interest in companies and partnerships.3. Rate of capital gains tax on certain disposals of development land.4. Amendment of section 372L (interpretation (Chapter 8)) of Taxes Consolidation Act, 1997.Part 2 Stamp Duties (ss. 5-14)5. Interpretation (Part 2).6. Commencement (Part 2).7. Amendment of First Schedule.8. Amendment of section 4 (instruments to be separately charged with duty in certain cases) of Act of 1891.9. Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.10. Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.11. Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.12. Amendment of section 112 (stamp duty on transfers of building land) of Finance Act, 1990.13. Amendment of section 121 (surcharges) of Finance Act, 1997.14. Relief from stamp duty for certain new houses or apartments.Part 3 Miscellaneous (ss. 15-16)15. Care and management of taxes and duties.16. Short title and construction.Schedule - Stamp Duty on Instruments
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 20 May 1998 - onwards

Introductory text

Number 15 of 1998

AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[20th May, 1998]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

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