Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications →
  • Tax Magic 2026 See all events →
  • Blog Legislation Videos
  • About Tax World UK 🇬🇧
Log in Get Started
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2026 All Tax Guides Finance Act 2024 All Finance Acts Tax Magic 2025 Tax Advice Letters See all publications
Events
Tax Magic 2026 See all events
Resources
Blog Legislation Videos
Company
About Tax World UK 🇬🇧
Log in Get Started

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 11 – Management provisions / Chapter 8 – Calculation of interest on unpaid duty and other amounts

Chapter 8 – Calculation of interest on unpaid duty and other amounts (ss 159D)

Contents

  • Section 159D – Calculation of interest on unpaid duty and other amounts [SDCA 1999 s 159D] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld UK 🇬🇧

Explore

  • Blog
  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.