Stamp Duties Consolidation Act 1999 section 132

Application of section 962 of the Taxes Consolidation Act, 1997

Section 132 applied the sheriff and county registrar recovery procedure in section 962 of the Taxes Consolidation Act 1997 to stamp duty, so that unpaid stamp duty could be enforced through the same officers and processes used for unpaid income tax.

• Section 962 of the TCA 1997, which deals with recovery of tax by sheriff or county registrar, was applied to stamp duty.
• The provision applied "subject to any necessary modifications" so that the income tax recovery procedure could be adapted to stamp duty.
• Where section 962 was used in a stamp duty context, stamp duty was treated as if it were a tax to be collected and levied by the Collector-General.
• Section 132 was repealed by section 97 of, and paragraph 2 of Schedule 4 to, the Finance (No. 2) Act 2008, with effect for stamp duty becoming due and payable on or after 1 March 2009.