Stamp Duties Consolidation Act 1999 section 135

Interpretation (Part 11)

Section 135 sets out the definitions used throughout Part 11 of the Stamp Duties Consolidation Act 1999, the Part which deals with the management and administration of stamp duty.

• "Duty" means any stamp duty chargeable by law at the relevant time.
• "Office of the Commissioners" means a Revenue office where stamps are provided.
• "Officer" means an officer of the Revenue Commissioners.
• "Stamp" means a stamp provided, or to be provided, by a Government Department.