1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1999
Date-stamp loading
  1. Stamp Duties Consolidation Act, 1999 (No. 31)
  2. Part 5 Provisions Applicable to Particular Instruments (ss. 22-67)
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Part 5 Provisions Applicable to Particular Instruments (ss. 22-67)

Comparing proposed amendment...
Chapter 1 Bills of Exchange and Promissory Notes (ss. 22-28)
Deleted
 22. Bills and notes purporting to be drawn outside the State.
In force
 23. Restriction on stamping after execution.
Deleted
 24. One bill only of a set need be stamped.
In force
 25. Denotion of duty by adhesive stamps.
Deleted
 26. Certain bills issued by local authorities to be chargeable as promissory notes.
In force
 27. Stamping of certain foreign bills of exchange.
Deleted
 28. Notes promising the payment of sum of money out of a particular fund, etc.
Chapter 2 Conveyances on Sale (ss. 29-48)
In force
 29. Conveyance on sale combined with building agreement for dwellinghouse or apartment.
In force
 30. Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale.
In force
 31. Certain contracts to be chargeable as conveyances on sale.
In force
 31A. Resting in contract.
In force
 31B. Licence agreements.
In force
 31C. Shares deriving value from immovable property situated in State.
In force
 31D. Cancellation schemes of arrangement.
In force
 31E. Stamp duty on certain acquisitions of residential property.
In force
 32. As to sale of an annuity or right not before in existence.
In force
 33. Conveyance or transfer in contemplation of sale.
In force
 34. Agreements in connection with, or in contemplation of, sale.
In force
 35. Deeds of enlargement.
Deleted
 36. Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale.
In force
 37. Exchanges.
In force
 38. Partitions or divisions.
Repealed
 39. Decree or order for foreclosure, etc., and stamp duty.
In force
 40. Calculation of ad valorem duty on stock and securities.
In force
 41. How conveyance in consideration of debt, etc., to be charged.
In force
 42. Charging of consideration consisting of periodical payments.
In force
 43. Further consideration in respect of substantial improvements not chargeable.
In force
 44. Procedure to apply where consideration, etc., cannot be ascertained.
In force
 45. Directions as to apportionment of consideration.
In force
 45A. Aggregation of transactions.
In force
 46. Directions as to sub-sales.
In force
 47. Principal instrument, how to be ascertained.
In force
 48. Stamp duty and value-added tax.
Chapter 3 Conveyances on any occasion except sale or mortgage (s. 49)
Deleted
 49. Certain transfers, etc., not sales or mortgages, deemed to be conveyances.
Chapter 4 Leases (ss. 50-56)
In force
 50. Agreements for not more than 35 years charged as leases.
In force
 50A. Agreements for more than 35 years charged as leases.
In force
 51. Leases how to be charged in respect of produce, etc.
In force
 52. Charging of duty on leases, etc.
In force
 53. Lease combined with building agreement for dwellinghouse or apartment.
In force
 54. Leases deemed to operate as voluntary dispositions inter vivos.
In force
 55. Procedure to apply where consideration, etc., cannot be ascertained.
In force
 56. Stamp duty and value-added tax.
Chapter 5 Mortgages, etc. (ss. 57-58)
Deleted
 57. Charging of duty on mortgages, etc.
Deleted
 58. Security for future advances, how to be charged.
Chapter 6 Policies of Insurance (ss. 59-62)
Repealed
 59. Penalty for policy of insurance not duly stamped.
Repealed
 60. Short-term life insurance policies.
In force
 61. Location of insurance risk for stamp duty purposes.
Repealed
 62. Limitation of stamp duty on certain instruments relating to 2 or more distinct matters.
Chapter 7 Releases or Renunciations of any property, or of any right or interest in any property (s. 63)
In force
 63. Letters of renunciation.
Chapter 8 Share Warrants and Stock Certificates to Bearer, etc. (ss. 64-66)
Deleted
 64. Instruments passing by delivery in pursuance of usage.
Deleted
 65. Penalty for issuing share warrant not duly stamped.
Deleted
 66. Penalty for issuing stock certificate not duly stamped, etc.
Chapter 9 Surrenders of any property, or of any right or interest in any property (s. 67)
In force
 67. Surrender and merger of leasehold interests.
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