(1) Where any transaction takes place before 7 December 2005, a statement of the assets, liabilities and expenses referred to in section 118 shall be delivered to the registrar -
(a) in the case of the formation of a capital company which is to be incorporated under the Companies Act, 1963, or formed under the Limited Partnerships Act, 1907, before the incorporation or registration of that capital company or partnership, and
(b) in any other case, within 30 days after the date of the transaction,
and the statement shall be charged with stamp duty at the rate of 0.5 per cent of the amount determined in accordance with section 118 but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.
(2) Notwithstanding subsection (1), in the case referred to in paragraph (a) of subsection (1) -
(a) [deleted]
(b) if there is difficulty in ascertai
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