Stamp Duties Consolidation Act 1999 section 11

Denoting stamps

Section 11 provides for the denoting of duty paid on one instrument where the duty chargeable on another instrument depends on that payment.

• Where the duty chargeable on one instrument depends on the duty paid on another, Revenue will denote the first instrument to confirm that the relevant duty has been paid on the second
• Denoting requires a formal application to the Revenue Commissioners and production of both instruments
• Common instances include duplicates or counterparts of stamped instruments, conveyances or transfers made pursuant to a stamped contract, and leases made in conformity with a stamped agreement for lease
• A counterpart of a lease that has not been executed by or on behalf of the lessor does not require a denoting stamp