Section 98.

7. The Stamp Duties Consolidation Act 1999 is amended -

(a) in section 1 in the definition of "die" by substituting "or interest or penalty" for "or penalty",

(b) in section 2(4) by substituting ", any interest and penalty" for "and any penalty",

(c) in section 14 -

(i) in subsection (1) -

(I) by deleting the words "of a penalty of €25", and

(II) by deleting the words "and also by means of further penalty",

(ii) in subsection (2) -

(I) by substituting "interest" for "penalties", and

(II) by substituting "penalty" for "further penalty",

(iii) in subsection (3) by substituting "either or both, any interest and penalty" for "any penalty", and

(iv) in subsection (4) by substituting "interest and penalty" for "penalty",