• Home
  • Tax Law and Commentary Online
  • Revenue Notes for Guidance - Stamp Duties Consolidation Act 1999 (2011) - Table of Contents

Revenue Notes for Guidance - Stamp Duties Consolidation Act 1999 (2011) - Table of Contents

Section 1 Interpretation
Section 2 Charging of, liability for, and recovery of stamp duty
Section 3 Variation of certain rates of duty by order
Section 4 How duties are to be paid
Section 5 Agreement as to payment of stamp duty on instruments
Section 6 How instruments are to be written and stamped
Section 7 Instruments to be separately charged with duty in certain cases
Section 8 Facts and circumstances affecting duty to be set forth in instruments, etc
Section 8A Penalties: returns
Section 9 Mode of calculating ad valorem duty in certain cases
Section 10 Adhesive stamps
Section 11 Denoting stamps
Section 12 Particulars delivered stamps
Section 13 Duplicates and counterparts
Section 14 Penalty on stamping instruments after execution
Section 15 Surcharges for undervaluation in case of voluntary disposition inter vivos
Section 16 Surcharges to apply when apportionment is not just and reasonable
Section 17 Furnishing of an incorrect certificate
Section 17A E-stamping regulations
Section 18 Mode of valuing property
Section 19 Valuation of property chargeable with stamp duty
Section 20 Assessment of duty by the Commissioners
Section 21 Right of appeal of persons dissatisfied with assessment
Section 22 Bills and notes purporting to be drawn outside the State
Section 23 Restriction on stamping after execution
Section 24 One bill only of a set need be stamped
Section 25 Denotion of duty by adhesive stamps
Section 26 Certain bills issued by local authorities to be chargeable as promissory notes
Section 27 Stamping of certain foreign bills of exchange
Section 28 Notes promising the payment of sum of money out of a particular fund, etc
Section 29 Conveyance on sale combined with building agreement for dwelling house or apartment
Section 30 Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale
Section 31 Certain contracts to be chargeable as conveyances on sale
Section 31A Resting in contract
Section 31B Licence agreements
Section 32 As to sale of an annuity or right not before in existence
Section 33 Conveyance or transfer in contemplation of sale
Section 34 Agreements in connection with, or in contemplation of, sale
Section 35 Deeds of enlargement
Section 36 Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale
Section 37 Exchanges
Section 38 Partitions or divisions
Section 39 Decree or order for foreclosure, etc, and stamp duty
Section 40 Calculation of ad valorem duty on stock and securities
Section 41 How conveyance in consideration of debt etc, to be charged
Section 42 Charging of consideration consisting of periodical payments
Section 43 Further consideration in respect of substantial improvements not chargeable
Section 44 Procedure to apply where consideration, etc, cannot be ascertained
Section 45 Directions as to apportionment of consideration
Section 45A Aggregation of transactions
Section 46 Directions as to sub-sales
Section 47 Principal instrument, how to be ascertained
Section 48 Stamp duty and value-added tax
Section 49 Certain transfers, etc, not sales or mortgages, deemed to be conveyances
Section 50 Agreements for not more than 35 years charged as leases
Section 50A Agreements for more than 35 years charged as leases
Section 51 Leases how to be charged in respect of produce, etc
Section 52 Charging of duty on leases, etc
Section 53 Lease combined with building agreement for dwellinghouse or apartment
Section 54 Leases deemed to operate as voluntary dispositions inter vivos
Section 55 Procedure to apply where consideration, etc, cannot be ascertained
Section 56 Stamp duty and value-added tax
Section 59 Penalty for policy of insurance not duly stamped
Section 60 Short-term life insurance policies
Section 61 Location of insurance risk for stamp duty purposes
Section 62 Limitation of stamp duty on certain instruments relating to 2 or more distinct matters
Section 63 Letters of renunciation
Section 64 Instruments passing by delivery in pursuance of usage
Section 65 Penalty for issuing share warrant not duly stamped
Section 66 Penalty for issuing stock certificate not duly stamped, etc
Section 67 Surrender and merger of leasehold interests
Section 68 Interpretation (Part 6)
Section 69 Operator-instruction deemed to be an instrument of conveyance or transfer
Section 70 Rate of duty
Section 71 Application and adaptation of other Parts of this Act
Section 72 Collection and payment of duty
Section 73 Exemptions
Section 74 Exemption for market makers
Section 75 Relief for intermediaries
Section 75A Relief for clearing houses
Section 76 Obligations of system-members
Section 77 Overpayment of duty
Section 78 Regulations
Section 79 Conveyances and transfers of property between certain bodies corporate
Section 80 Reconstructions or amalgamations of companies
Section 80A Demutualisation of assurance companies
Section 81 Young trained farmers
Section 81A Further relief from stamp duty in respect of transfers to young trained farmers
Section 81AA Transfers to young trained farmers
Section 81B Farm consolidation relief
Section 81C Further farm consolidation relief
Section 82 Charities
Section 82A Approved bodies
Section 82B Approved sports bodies
Section 83 Instruments given by means of security to company by subsidiary
Section 83A Transfer of site to child
Section 83B Certain family farm transfers
Section 83C Exchange of houses
Section 84 Repayment of stamp duty on certain transfers of shares
Section 85 Certain loan capital and securities
Section 85A Certain investment certificates
Section 86 Certain loan stock
Section 87 Stock borrowing
Section 87A Stock repo
Section 88 Certain stocks and marketable securities
Section 88A Reorganisation of undertakings for collective investments
Section 88B Funds: reorganisation
Section 88C Reconstructions or amalgamations of certain common contractual funds
Section 88D Reconstructions or amalgamations of investment undertakings
Section 88E Transfer of assets within unit trusts
Section 89 Foreign Government securities
Section 90 Certain financial services instruments
Section 90A Greenhouse gas emissions allowance
Section 91 New dwellinghouses and apartments with floor area certificate
Section 91A New dwellinghouses and apartments with floor area compliance certificate
Section 92 New dwellinghouses and apartments with no floor area certificate
Section 92A Residential property owner occupier relief
Section 92B Residential property first time purchaser relief
Section 92C Residential property investor relief
Section 93 Houses acquired from industrial and provident societies
Section 93A Approved voluntary body
Section 94 Purchase of land from Land Commission
Section 95 Commercial woodlands
Section 96 Transfers between spouses
Section 97 Certain transfers following the dissolution of a marriage
Section 98 Foreign immovable property
Section 99 Dublin Docklands Development Authority
Section 99A Courts Service
Section 100 Temple Bar Properties Limited
Section 101 [Intellectual property]
Section 101A Single farm payment
Section 102 The Alfred Beit Foundation
Section 103 Shared ownership leases
Section 104 Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc
Section 105 Securitisation agreements
Section 106 Housing Finance Agency
Section 106A National Building Agency Limited
Section 106B Housing authorities and Affordable Homes Partnership
Section 107 Certain mortgages of stock
Section 108 National Treasury Management Agency, etc
Section 108A National Development Finance Agency, etc.
Section 109 Certain instruments made in anticipation of a formal insurance policy
Section 110 Certain health insurance contracts
Section 110A Certain policies of insurance
Section 111 Oireachtas funds
Section 112 Certificates of indebtedness, etc
Section 113 Miscellaneous instruments
Section 114 Interpretation (Part 8)
Section 123 Cash cards
Section 123A Debit cards
Section 123B Cash, combined and debit cards
Section 123C Preliminary duty: cash, combined and debit cards
Section 124 Credit cards and charge cards
Section 124A Preliminary duty: credit and charge cards
Section 124B Certain premiums of life assurance
Section 125 Certain premiums of insurance
Section 125A Levy on authorised insurers
Section 126 Certain statements of interest
Section 126A Levy on certain financial institutions
Section 126B Assessment of duty charged on statements
Section 127 Terms on which instruments not duly stamped may be received in evidence
Section 128 Rolls, books, etc, to be open to inspection
Section 129 Penalty for enrolling, etc, instrument not duly stamped, etc
Section 130 Assignment of policy of life assurance to be stamped before payment of money assured
Section 131 Conditions and agreements as to stamp duty void
Section 132 Application of section 962 of the Taxes Consolidation Act, 1997
Section 133 Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997
Section 134 Evidence in proceedings for recovery of stamp duty, etc
Section 134A Penalties
Section 135 Interpretation (Part 11)
Section 136 Application (Part 11)
Section 137 Stamp duties under care and management of the Commissioners
Section 137A Information exchange with Property Registration Authority
Section 138 Moneys received for duty and not appropriated to be recoverable in High Court
Section 139 Certain offences in relation to dies and stamps provided by the Commissioners to be offences
Section 140 Proceedings for detection of forged dies, etc
Section 141 Proceedings for detection of stamps stolen or obtained fraudulently
Section 142 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown
Section 143 Mode of proceeding when stamps are seized
Section 144 Defacement of adhesive stamps
Section 145 Penalty for frauds in relation to duties
Section 146 Power to grant licences to deal in stamps
Section 147 Penalty for unauthorised dealing in stamps, etc
Section 148 Provisions as to determination of a licence
Section 149 Penalty for hawking stamps
Section 150 Discount
Section 151 Allowance for spoiled stamps
Section 152 Allowance for misused stamps
Section 153 Allowance, how to be made
Section 154 Stamps not wanted may be repurchased by the Commissioners
Section 155 Allowance for lost instruments
Section 156 Discontinuance of dies
Section 157 Declarations, affidavits and oaths, how to be made
Section 158 Mode of granting licences
Section 159 Recovery of penalties, etc
Section 159A Time limits for claiming a repayment of stamp duty
Section 159B Interest on repayments of stamp duty
Section 159C Time limits for making enquiries etc. and assessments by the Commissioners
Section 159D Calculation of interest on unpaid duty and other amounts
Section 160 Repeals
Section 161 Saving for enactments not repealed
Section 162 Consequential amendments to other enactments
Section 163 Continuity and construction of certain references to old and new law
Section 164 Short title
Schedule 1 Stamp duties on instruments
Schedule 2 Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
Schedule 2A Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
Schedule 2B Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
Schedule 3 Enactments repealed or revoked
Section 125B Levy on pension schemes
Section 97A Certain transfers by cohabitants
Schedule 4 Consequential Amendments