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Stamp Duties Consolidation Act 1999

▸ Part 1 – Interpretation (s 1)
  • Section 1 – Interpretation [SDCA 1999 s 1]
▸ Part 2 – Charging and stamping of instruments (ss 2-17A)
  • Section 2 – Charging of, liability for, and recovery of stamp duty [SDCA 1999 s 2]
  • Section 3 – Variation of certain rates of duty by order [SDCA 1999 s 3]
  • Section 4 – How duties are to be paid [SDCA 1999 s 4]
  • Section 5 – Agreement as to payment of stamp duty on instruments [SDCA 1999 s 5]
  • Section 6 – How instruments are to be written and stamped [SDCA 1999 s 6]
  • Section 7 – Instruments to be separately charged with duty in certain cases [SDCA 1999 s 7]
  • Section 8 – Facts and circumstances affecting duty to be set forth in instruments, etc [SDCA 1999 s 8]
  • Section 8A – Penalties: returns [SDCA 1999 s 8A]
  • Section 8B – Penalties: failure to deliver returns [SDCA 1999 s 8B]
  • Section 8C – Expression of doubt [SDCA 1999 s 8C]
  • Section 9 – Mode of calculating ad valorem duty in certain cases [SDCA 1999 s 9]
  • Section 10 – Adhesive stamps [SDCA 1999 s 10]
  • Section 11 – Denoting stamps [SDCA 1999 s 11]
  • Section 12 – Particulars delivered stamps [SDCA 1999 s 12]
  • Section 13 – Duplicates and counterparts [SDCA 1999 s 13]
  • Section 14 – Penalty on stamping instruments after execution [SDCA 1999 s 14]
  • Section 14A – Late filing of return [SDCA 1999 s 14A]
  • Section 15 – Surcharges for undervaluation in case of voluntary disposition inter vivos [SDCA 1999 s 15]
  • Section 16 – Surcharges to apply when apportionment is not just and reasonable [SDCA 1999 s 16]
  • Section 17 – Furnishing of an incorrect certificate [SDCA 1999 s 17]
  • Section 17A – E-stamping regulations [SDCA 1999 s 17A]
▸ Part 3 – Valuation (ss 18-19)
  • Section 18 – Mode of valuing property [SDCA 1999 s 18]
  • Section 19 – Valuation of property chargeable with stamp duty [SDCA 1999 s 19]
▸ Part 4 – Adjudication and appeals (ss 20-21)
  • Section 20 – Assessment of duty by Commissioners [SDCA 1999 s 20]
  • Section 21 – Right of appeal of persons dissatisfied with assessment or decision [SDCA 1999 s 21]
▸ Part 5 – Provisions applicable to particular instruments (ss 22-67)
  • ▸ Chapter 1 – Bills of exchange and promissory notes (ss 22-28)
    • Section 22 – Bills and notes purporting to be drawn outside the State [SDCA 1999 s 22]
    • Section 23 – Restriction on stamping after execution [SDCA 1999 s 23]
    • Section 24 – One bill only of a set need be stamped [SDCA 1999 s 24]
    • Section 25 – Denotion of duty by adhesive stamps [SDCA 1999 s 25]
    • Section 26 – Certain bills issued by local authorities to be chargeable as promissory notes [SDCA 1999 s 26]
    • Section 27 – Stamping of certain foreign bills of exchange [SDCA 1999 s 27]
    • Section 28 – Notes promising the payment of sum of money out of a particular fund, etc [SDCA 1999 s 28]
  • ▸ Chapter 2 – Conveyances on Sale (ss 29-48)
    • Section 29 – Conveyance on sale combined with building agreement for dwelling house or apartment [SDCA 1999 s 29]
    • Section 30 – Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale [SDCA 1999 s 30]
    • Section 31 – Certain contracts to be chargeable as conveyances on sale [SDCA 1999 s 31]
    • Section 31A – Resting in contract [SDCA 1999 s 31A]
    • Section 31B – Licence agreements [SDCA 1999 s 31B]
    • Section 31C – Shares deriving value from immovable property situated in State [SDCA 1999 s 31C]
    • Section 31D – Cancellation schemes of arrangement [SDCA 1999 s 31D]
    • Section 31E – Stamp duty on certain acquisitions of residential property [SDCA 1999 s 31E]
    • Section 32 – As to sale of an annuity or right not before in existence [SDCA 1999 s 32]
    • Section 33 – Conveyance or transfer in contemplation of sale [SDCA 1999 s 33]
    • Section 34 – Agreements in connection with, or in contemplation of, sale [SDCA 1999 s 34]
    • Section 35 – Deeds of enlargement [SDCA 1999 s 35]
    • Section 36 – Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale [SDCA 1999 s 36]
    • Section 37 – Exchanges [SDCA 1999 s 37]
    • Section 38 – Partitions or divisions [SDCA 1999 s 38]
    • Section 39 – Decree or order for foreclosure, etc, and stamp duty [SDCA 1999 s 39]
    • Section 40 – Calculation of ad valorem duty on stock and securities [SDCA 1999 s 40]
    • Section 41 – How conveyance in consideration of debt etc, to be charged [SDCA 1999 s 41]
    • Section 42 – Charging of consideration consisting of periodical payments [SDCA 1999 s 42]
    • Section 43 – Further consideration in respect of substantial improvements not chargeable [SDCA 1999 s 43]
    • Section 44 – Procedure to apply where consideration, etc, cannot be ascertained [SDCA 1999 s 44]
    • Section 45 – Directions as to apportionment of consideration [SDCA 1999 s 45]
    • Section 45A – Aggregation of transactions [SDCA 1999 s 45A]
    • Section 46 – Directions as to sub-sales [SDCA 1999 s 46]
    • Section 47 – Principal instrument, how to be ascertained [SDCA 1999 s 47]
    • Section 48 – Stamp duty and value-added tax [SDCA 1999 s 48]
  • ▸ Chapter 3 – Conveyances on any occasion except sale or mortgage (ss 49)
    • Section 49 – Certain transfers, etc, not sales or mortgages, deemed to be conveyances [SDCA 1999 s 49]
  • ▸ Chapter 4 – Leases (ss 50-56)
    • Section 50 – Agreements for not more than 35 years charged as leases [SDCA 1999 s 50]
    • Section 50A – Agreements for more than 35 years charged as leases [SDCA 1999 s 50A]
    • Section 51 – Leases how to be charged in respect of produce, etc [SDCA 1999 s 51]
    • Section 52 – Charging of duty on leases, etc [SDCA 1999 s 52]
    • Section 53 – Lease combined with building agreement for dwellinghouse or apartment [SDCA 1999 s 53]
    • Section 54 – Leases deemed to operate as voluntary dispositions inter vivos [SDCA 1999 s 54]
    • Section 55 – Procedure to apply where consideration, etc, cannot be ascertained [SDCA 1999 s 55]
    • Section 56 – Stamp duty and value-added tax [SDCA 1999 s 56]
  • ▸ Chapter 5 – Mortgages, etc. (ss 57-58)
    • Section 57 – Charging of duty on mortgages, etc [SDCA 1999 s 57]
    • Section 58 – Security for future advances, how to be charged [SDCA 1999 s 58]
  • ▸ Chapter 6 – Policies of Insurance (ss 59-62)
    • Section 59 – Penalty for policy of insurance not duly stamped [SDCA 1999 s 59]
    • Section 60 – Short-term life insurance policies [SDCA 1999 s 60]
    • Section 61 – Location of insurance risk for stamp duty purposes [SDCA 1999 s 61]
    • Section 62 – Limitation of stamp duty on certain instruments relating to 2 or more distinct matters [SDCA 1999 s 62]
  • ▸ Chapter 7 – Releases or renunciations of any property, or of any right or interest in any property (ss 63)
    • Section 63 – Letters of renunciation [SDCA 1999 s 63]
  • ▸ Chapter 8 – Share warrants and stock certificates to bearer, etc (ss 64-66)
    • Section 64 – Instruments passing by delivery in pursuance of usage [SDCA 1999 s 64]
    • Section 65 – Penalty for issuing share warrant not duly stamped [SDCA 1999 s 65]
    • Section 66 – Penalty for issuing stock certificate not duly stamped, etc [SDCA 1999 s 66]
  • ▸ Chapter 9 – Surrenders of any property, or of any right or interest in any property (ss 67)
    • Section 67 – Surrender and merger of leasehold interests [SDCA 1999 s 67]
▸ Part 6 – Special provisions relating to uncertificated securities (ss 68-78J)
  • ▸ Chapter 1 – Special provisions relating to uncertificated securities (ss 68-78)
    • Section 68 – Interpretation (Part 6) [SDCA 1999 s 68]
    • Section 69 – Operator-instruction deemed to be an instrument of conveyance or transfer [SDCA 1999 s 69]
    • Section 70 – Rate of duty [SDCA 1999 s 70]
    • Section 71 – Application and adaptation of other Parts of this Act [SDCA 1999 s 71]
    • Section 72 – Collection and payment of duty [SDCA 1999 s 72]
    • Section 73 – Exemptions [SDCA 1999 s 73]
    • Section 74 – Exemption for market makers [SDCA 1999 s 74]
    • Section 75 – Relief for intermediaries [SDCA 1999 s 75]
    • Section 75A – Relief for clearing houses [SDCA 1999 s 75A]
    • Section 76 – Obligations of system-members [SDCA 1999 s 76]
    • Section 77 – Overpayment of duty [SDCA 1999 s 77]
    • Section 78 – Regulations [SDCA 1999 s 78]
  • ▸ Chapter 2 – Special provisions relating to dematerialised securities (ss 78A-78J)
    • Section 78A – Interpretation (Chapter 2) [SDCA 1999 s 78A]
    • Section 78B – Transfer of interest in securities through relevant system [SDCA 1999 s 78B]
    • Section 78C – Relief for intermediaries and clearing houses [SDCA 1999 s 78C]
    • Section 78D – Duty charged [SDCA 1999 s 78D]
    • Section 78E – Payment of duty [SDCA 1999 s 78E]
    • Section 78F – Assessments and appeals [SDCA 1999 s 78F]
    • Section 78G – Overpayment and repayment of duty [SDCA 1999 s 78G]
    • Section 78H – Obligations and penalties [SDCA 1999 s 78H]
    • Section 78I – American depositary receipts [SDCA 1999 s 78I]
    • Section 78J – Migration of securities [SDCA 1999 s 78J]
▸ Part 7 – Exemptions and Reliefs from stamp duty (ss 79-113)
  • ▸ Chapter 1 – Instruments which must be presented to the Commissioners for adjudication in order to obtain exemption or relief (ss 79-83F)
    • Section 79 – Conveyances and transfers of property between certain bodies corporate [SDCA 1999 s 79]
    • Section 80 – Reconstructions or amalgamations of companies [SDCA 1999 s 80]
    • Section 80A – Demutualisation of assurance companies [SDCA 1999 s 80A]
    • Section 81 – Young trained farmers [SDCA 1999 s 81]
    • Section 81A – Further relief from stamp duty in respect of transfers to young trained farmers [SDCA 1999 s 81A]
    • Section 81AA – Transfers to young trained farmers [SDCA 1999 s 81AA]
    • Section 81B – Farm consolidation relief [SDCA 1999 s 81B]
    • Section 81C – Further farm consolidation relief [SDCA 1999 s 81C]
    • Section 81D – Relief for certain leases of farmland [SDCA 1999 s 81D]
    • Section 82 – Charities [SDCA 1999 s 82]
    • Section 82A – Approved bodies [SDCA 1999 s 82A]
    • Section 82B – Approved sports bodies [SDCA 1999 s 82B]
    • Section 82C – Pension schemes and charities [SDCA 1999 s 82C]
    • Section 83 – Instruments given by means of security to company by subsidiary [SDCA 1999 s 83]
    • Section 83A – Transfer of site to child [SDCA 1999 s 83A]
    • Section 83B – Certain family farm transfers [SDCA 1999 s 83B]
    • Section 83C – Exchange of houses [SDCA 1999 s 83C]
    • Section 83D – Repayment of stamp duty where land used for residential development [SDCA 1999 s 83D]
    • Section 83DA – Repayment of stamp duty under affordable dwelling purchase arrangements [SDCA 1999 s 83DA]
    • Section 83DB – Repayment of stamp duty in respect of certain residential units [SDCA 1999 s 83DB]
    • Section 83E – Repayment of stamp duty where certain residential units leased [SDCA 1999 s 83E]
    • Section 83F – Repayment of stamp duty on cost rental dwellings [SDCA 1999 s 83F]
  • ▸ Chapter 2 – Other instruments (ss 84-113)
    • Section 84 – Repayment of stamp duty on certain transfers of shares [SDCA 1999 s 84]
    • Section 85 – Certain loan capital and securities [SDCA 1999 s 85]
    • Section 85A – Certain investment certificates [SDCA 1999 s 85A]
    • Section 86 – Certain loan stock [SDCA 1999 s 86]
    • Section 86A – Enterprise Securities Market [SDCA 1999 s 86A]
    • Section 86B – Market capitalisation [SDCA 1999 s 86B]
    • Section 87 – Stock borrowing [SDCA 1999 s 87]
    • Section 87A – Stock repo [SDCA 1999 s 87A]
    • Section 87B – Merger of companies [SDCA 1999 s 87B]
    • Section 88 – Certain stocks and marketable securities [SDCA 1999 s 88]
    • Section 88A – Reorganisation of undertakings for collective investments [SDCA 1999 s 88A]
    • Section 88B – Funds: reorganisation [SDCA 1999 s 88B]
    • Section 88C – Reconstructions or amalgamations of certain common contractual funds [SDCA 1999 s 88C]
    • Section 88D – Reconstructions or amalgamations of investment undertakings [SDCA 1999 s 88D]
    • Section 88E – Transfer of assets within unit trusts [SDCA 1999 s 88E]
    • Section 88F – Reconstruction or amalgamation of offshore funds [SDCA 1999 s 88F]
    • Section 88G – Amalgamation of unit trusts [SDCA 1999 s 88G]
    • Section 89 – Foreign Government securities [SDCA 1999 s 89]
    • Section 90 – Certain financial services instruments [SDCA 1999 s 90]
    • Section 90A – Greenhouse gas emissions allowance [SDCA 1999 s 90A]
    • Section 91 – New dwellinghouses and apartments with floor area certificate [SDCA 1999 s 91]
    • Section 91A – New dwellinghouses and apartments with floor area compliance certificate [SDCA 1999 s 91A]
    • Section 92 – New dwellinghouses and apartments with no floor area certificate [SDCA 1999 s 92]
    • Section 92A – Residential property owner occupier relief [SDCA 1999 s 92A]
    • Section 92B – Residential property first time purchaser relief [SDCA 1999 s 92B]
    • Section 92C – Residential property investor relief [SDCA 1999 s 92C]
    • Section 93 – Houses acquired from industrial and provident societies [SDCA 1999 s 93]
    • Section 93A – Approved voluntary body [SDCA 1999 s 93A]
    • Section 94 – Purchase of land from Land Commission [SDCA 1999 s 94]
    • Section 95 – Commercial woodlands [SDCA 1999 s 95]
    • Section 96 – Transfers between spouses [SDCA 1999 s 96]
    • Section 97 – Certain transfers following the dissolution of a marriage [SDCA 1999 s 97]
    • Section 97A – Certain transfers by cohabitants [SDCA 1999 s 97A]
    • Section 98 – Foreign immovable property [SDCA 1999 s 98]
    • Section 99 – Dublin Docklands Development Authority [SDCA 1999 s 99]
    • Section 99A – Courts Service [SDCA 1999 s 99A]
    • Section 99B – Sport Ireland [SDCA 1999 s 99B]
    • Section 99C – Harbours Act 2015 [SDCA 1999 s 99C]
    • Section 100 – Temple Bar Properties Limited [SDCA 1999 s 100]
    • Section 101 – Intellectual property [SDCA 1999 s 101]
    • Section 101A – Single farm payment [SDCA 1999 s 101A]
    • Section 102 – The Alfred Beit Foundation [SDCA 1999 s 102]
    • Section 103 – Shared ownership leases [SDCA 1999 s 103]
    • Section 104 – Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc [SDCA 1999 s 104]
    • Section 105 – Securitisation agreements [SDCA 1999 s 105]
    • Section 106 – Housing Finance Agency [SDCA 1999 s 106]
    • Section 106A – National Building Agency Limited [SDCA 1999 s 106A]
    • Section 106B – Housing authorities and Affordable Homes Partnership [SDCA 1999 s 106B]
    • Section 106C – Grangegorman Development Agency [SDCA 1999 s 106C]
    • Section 106D – National Concert Hall [SDCA 1999 s 106D]
    • Section 107 – Certain mortgages of stock [SDCA 1999 s 107]
    • Section 108 – National Treasury Management Agency, etc [SDCA 1999 s 108]
    • Section 108A – National Development Finance Agency, etc. [SDCA 1999 s 108A]
    • Section 108AA – Strategic Banking Corporation of Ireland [SCA 1999 s 108AA]
    • Section 108B – National Asset Management Agency [SDCA 1999 s 108B]
    • Section 108C – Ireland Strategic Investment Fund [SDCA 1999 s 108C]
    • Section 108D – Future Ireland Fund and Infrastructure, Climate and Nature Fund [SDCA 1999 s 108D]
    • Section 109 – Certain instruments made in anticipation of a formal insurance policy [SDCA 1999 s 109]
    • Section 110 – Certain health insurance contracts [SDCA 1999 s 110]
    • Section 110A – Certain policies of insurance [SDCA 1999 s 110A]
    • Section 111 – Oireachtas funds [SDCA 1999 s 111]
    • Section 112 – Certificates of indebtedness, etc [SDCA 1999 s 112]
    • Section 113 – Miscellaneous instruments [SDCA 1999 s 113]
▸ Part 8 – Companies capital duty (ss 114-122)
  • Section 114 – Interpretation (Part 8) [SDCA 1999 s 114]
  • Section 115 – Restriction of application (Part 8) [SDCA 1999 s 115]
  • Section 116 – Charge of stamp duty [SDCA 1999 s 116]
  • Section 117 – Statement to be charged with stamp duty [SDCA 1999 s 117]
  • Section 118 – Amount on which stamp duty chargeable [SDCA 1999 s 118]
  • Section 119 – Reconstructions or amalgamations of capital companies [SDCA 1999 s 119]
  • Section 120 – Exemption for certain companies [SDCA 1999 s 120]
  • Section 120A – Relief in respect of certain payments of stamp duty [SDCA 1999 s 120A]
  • Section 121 – Appeals in certain cases [SDCA 1999 s 121]
  • Section 122 – Recovery of stamp duty and furnishing of information [SDCA 1999 s 122]
▸ Part 9 – Levies (ss 123-126C)
  • Section 123 – Cash cards [SDCA 1999 s 123]
  • Section 123A – Debit cards [SDCA 1999 s 123A]
  • Section 123B – Cash, combined and debit cards [SDCA 1999 s 123B]
  • Section 123C – Preliminary duty: cash, combined and debit cards [SDCA 1999 s 123C]
  • Section 123D – Bills of exchange [SDCA 1999 s 123D]
  • Section 124 – Credit cards and charge cards [SDCA 1999 s 124]
  • Section 124A – Preliminary duty: credit and charge cards [SDCA 1999 s 124A]
  • Section 124B – Certain premiums of life assurance [SDCA 1999 s 124B]
  • Section 125 – Certain premiums of insurance [SDCA 1999 s 125]
  • Section 125A – Levy on authorised insurers [SDCA 1999 s 125A]
  • Section 125B – Levy on pension schemes [SDCA 1999 s 125B]
  • Section 125C – Policies of insurance other than life insurance [SDCA 1999 s 125C]
  • Section 126 – Certain statements of interest [SDCA 1999 s 126]
  • Section 126A – Levy on certain financial institutions [SDCA 1999 s 126A]
  • Section 126AA – Further levy on certain financial institutions [SDCA 1999 s 126AA]
  • Section 126AB – Further levy on certain financial institutions [SDCA 1999 s 126AB]
  • Section 126B – Assessment of duty charged on statements [SDCA 1999 s 126B]
  • Section 126C – Surcharge for late filing of return [SDCA 1999 s 126C]
▸ Part 10 – Enforcement (ss 127-134A)
  • Section 127 – Terms on which instruments not duly stamped may be received in evidence [SDCA 1999 s 127]
  • Section 128 – Rolls, books, etc, to be open to inspection [SDCA 1999 s 128]
  • Section 128A – Obligation to retain records [SDCA 1999 s 128A]
  • Section 128B – Power of inspection [SDCA 1999 s 128B]
  • Section 129 – Penalty for enrolling, etc, instrument not duly stamped, etc [SDCA 1999 s 129]
  • Section 130 – Assignment of policy of life assurance to be stamped before payment of money assured [SDCA 1999 s 130]
  • Section 131 – Conditions and agreements as to stamp duty void [SDCA 1999 s 131]
  • Section 132 – Application of section 962 of the Taxes Consolidation Act, 1997 [SDCA 1999 s 132]
  • Section 133 – Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997 [SDCA 1999 s 133]
  • Section 134 – Evidence in proceedings for recovery of stamp duty, etc [SDCA 1999 s 134]
  • Section 134A – Penalties [SDCA 1999 s 134A]
▸ Part 11 – Management provisions (ss 135-159D)
  • ▸ Chapter 1 – Interpretation, application and care and management (ss 135-137C)
    • Section 135 – Interpretation (Part 11) [SDCA 1999 s 135]
    • Section 136 – Application (Part 11) [SDCA 1999 s 136]
    • Section 137 – Stamp duties under care and management of the Commissioners [SDCA 1999 s 137]
    • Section 137A – Information exchange with Property Registration Authority [SDCA 1999 s 137A]
    • Section 137B – Information exchange with Property Services Regulatory Authority [SDCA 1999 s 137B]
    • Section 137C – Provision of information to Commissioner of Valuation [SDCA 1999 s 137C]
  • ▸ Chapter 2 – Mode of recovering money received for duty (ss 138)
    • Section 138 – Moneys received for duty and not appropriated to be recoverable in High Court [SDCA 1999 s 138]
  • ▸ Chapter 3 – Offences (ss 139-145)
    • Section 139 – Certain offences in relation to dies and stamps provided by the Commissioners to be offences [SDCA 1999 s 139]
    • Section 140 – Proceedings for detection of forged dies, etc [SDCA 1999 s 140]
    • Section 141 – Proceedings for detection of stamps stolen or obtained fraudulently [SDCA 1999 s 141]
    • Section 142 – Licensed person in possession of forged stamps to be presumed guilty until contrary is shown [SDCA 1999 s 142]
    • Section 143 – Mode of proceeding when stamps are seized [SDCA 1999 s 143]
    • Section 144 – Defacement of adhesive stamps [SDCA 1999 s 144]
    • Section 145 – Penalty for frauds in relation to duties [SDCA 1999 s 145]
  • ▸ Chapter 4 – Sale of stamps (ss 146-150)
    • Section 146 – Power to grant licences to deal in stamps [SDCA 1999 s 146]
    • Section 147 – Penalty for unauthorised dealing in stamps, etc [SDCA 1999 s 147]
    • Section 148 – Provisions as to determination of a licence [SDCA 1999 s 148]
    • Section 149 – Penalty for hawking stamps [SDCA 1999 s 149]
    • Section 150 – Discount [SDCA 1999 s 150]
  • ▸ Chapter 5 – Allowance for spoiled or misused stamps (ss 151-155)
    • Section 151 – Allowance for spoiled stamps [SDCA 1999 s 151]
    • Section 152 – Repayment of overpaid stamp duty [SDCA 1999 s 152]
    • Section 153 – Allowance, how to be made [SDCA 1999 s 153]
    • Section 154 – Stamps not wanted may be repurchased by the Commissioners [SDCA 1999 s 154]
    • Section 155 – Allowance for lost instruments [SDCA 1999 s 155]
  • ▸ Chapter 6 – Miscellaneous (ss 156-159)
    • Section 156 – Discontinuance of dies [SDCA 1999 s 156]
    • Section 157 – Declarations, affidavits and oaths, how to be made [SDCA 1999 s 157]
    • Section 158 – Mode of granting licences [SDCA 1999 s 158]
    • Section 158A – Delegation [SDCA 1999 s 158A]
    • Section 159 – Recovery of penalties, etc [SDCA 1999 s 159]
  • ▸ Chapter 7 – Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments (ss 159A-159C)
    • Section 159A – General provisions on claims for repayment of stamp duty [SDCA 1999 s 159A]
    • Section 159B – Interest on repayment of stamp duty [SDCA 1999 s 159B]
    • Section 159C – Time limits for making enquiries etc. and assessments by the Commissioners [SDCA 1999 s 159C]
  • ▸ Chapter 8 – Calculation of interest on unpaid duty and other amounts (ss 159D)
    • Section 159D – Calculation of interest on unpaid duty and other amounts [SDCA 1999 s 159D]
▸ Part 12 – Repeals, etc. (ss 160-164)
  • Section 160 – Repeals [SDCA 1999 s 160]
  • Section 161 – Saving for enactments not repealed [SDCA 1999 s 161]
  • Section 162 – Consequential amendments to other enactments [SDCA 1999 s 162]
  • Section 163 – Continuity and construction of certain references to old and new law [SDCA 1999 s 163]
  • Section 164 – Short title [SDCA 1999 s 164]
▸ Schedules
  • Schedule 1 Stamp duties on instruments [SDCA 1999 Sch 1]
  • Schedule 2 Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers [SDCA 1999 Sch 2]
  • Schedule 2A Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers [SDCA 1999 Sch 2A]
  • Schedule 2B Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers [SDCA 1999 Sch 2B]
  • Schedule 3 Enactments repealed or revoked [SDCA 1999 Sch 3]
  • Schedule 4 Consequential amendments [SDCA 1999 Sch 4]
Part 5 – Provisions applicable to particular instruments / Chapter 5 – Mortgages, etc.

Chapter 5 – Mortgages, etc. (ss 57-58)

Contents

  • Section 57 – Charging of duty on mortgages, etc [SDCA 1999 s 57] Section commentary
  • Section 58 – Security for future advances, how to be charged [SDCA 1999 s 58] Section commentary

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