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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 December 2014 - onwards
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113. Miscellaneous instruments.

Stamp duty shall not be chargeable on any of the following instruments:

(a) instruments transferring shares or any other interest in -

(i) stocks, funds or securities of the Government, Oireachtas, the Minister or any other Minister of the Government,

(ii) any stock or other form of security to which section 39 of the Taxes Consolidation Act, 1997, applies,

(iii) any stock or other form of security to which section 40 of the Taxes Consolidation Act, 1997, applies,

(iv) stocks or funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin;

(b) instruments for the sale, transfer, or other disposition, either absolutely or otherwise, of any ship or vessel or aircraft, or any part, interest, share, or property of or in any ship or vessel or aircraft;

(c) testaments and testamentary instruments;

(d) bonds given to sheriffs or other persons on the replevy of any goods or chattels, and assignm

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