Stamp Duties Consolidation Act 1999 section 127

Terms on which instruments not duly stamped may be received in evidence

Section 127 sets out the terms on which instruments that have not been duly stamped may be received in evidence in court proceedings, and confirms that unstamped instruments cannot generally be used for any purpose until the outstanding duty, surcharge and interest are paid.

• A judge, arbitrator or referee must check whether an instrument produced in evidence has been properly stamped.
• An unstamped instrument can be admitted in evidence if the unpaid duty, any section 14A surcharge and interest are paid to the court officer, arbitrator or referee.
• Apart from criminal proceedings, or civil proceedings taken by Revenue to recover stamp duty, an unstamped instrument cannot be used in evidence or for any other purpose.
• An instrument stamped through the e-stamping system is automatically treated as duly stamped.