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 11 Management Provisions (ss. 135-159D)
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Part 11 Management Provisions (ss. 135-159D)

Comparing proposed amendment...
Chapter 1 Interpretation, Application and Care and Management (ss. 135-137C)
In force
 135. Interpretation (Part 11).
In force
 136. Application (Part 11).
In force
 137. Stamp duties under care and management of the Commissioners.
In force
 137A. Information exchange with Property Registration Authority.
In force
 137B. Information exchange with Property Services Regulatory Authority.
In force
 137C. Provision of information to Commissioner of Valuation.
Chapter 2 Mode of recovering money received for duty (s. 138)
Repealed
 138. Moneys received for duty and not appropriated to be recoverable in High Court.
Chapter 3 Offences (ss. 139-145)
In force
 139. Certain offences in relation to dies and stamps provided by the Commissioners to be offences.
In force
 140. Proceedings for detection of forged dies, etc.
In force
 141. Proceedings for detection of stamps stolen or obtained fraudulently.
In force
 142. Licensed person in possession of forged stamps to be presumed guilty until contrary is shown.
In force
 143. Mode of proceeding when stamps are seized.
In force
 144. Defacement of adhesive stamps.
In force
 145. Penalty for frauds in relation to duties.
Chapter 4 Sale of stamps (ss. 146-150)
In force
 146. Power to grant licences to deal in stamps.
In force
 147. Penalty for unauthorised dealing in stamps, etc.
In force
 148. Provisions as to determination of a licence.
In force
 149. Penalty for hawking stamps.
In force
 150. Discount.
Chapter 5 Allowance for spoiled or misused stamps (ss. 151-155)
In force
 151. Allowance for spoiled stamps.
In force
 152. Repayment of overpaid stamp duty.
In force
 153. Allowance, how to be made.
In force
 154. Stamps not wanted may be repurchased by the Commissioners.
In force
 155. Allowance for lost instruments.
Chapter 6 Miscellaneous (ss. 156-159)
In force
 156. Discontinuance of dies.
In force
 157. Declarations, affidavits and oaths, how to be made.
In force
 158. Mode of granting licences.
In force
 158A. Delegation.
Repealed
 159. Recovery of penalties, etc.
Chapter 7 Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments (ss. 159A-159C)
In force
 159A. General provisions on claims for repayment of stamp duty.
In force
 159B. Interest on repayment of stamp duty.
In force
 159C. Time limits for making enquiries etc. and assessments by the Commissioners.
Chapter 8 Calculation of interest on unpaid duty and other amounts (s. 159D)
In force
 159D. Calculation of interest on unpaid duty and other amounts.
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