Stamp Duties Consolidation Act 1999 section 137

Stamp duties under care and management of the Commissioners

Section 137 places all stamp duties under the care and management of the Revenue Commissioners.

• All stamp duties chargeable by law are placed under Revenue's care and management.
• This is the standard statutory formula used to vest administrative authority in Revenue.
• It empowers Revenue to administer, collect, and manage the stamp duty regime.
• It provides the legal foundation for Revenue's day-to-day stamp duty operations and discretions.