Stamp Duties Consolidation Act 1999 section 138

Moneys received for duty and not appropriated to be recoverable in High Court

Section 138 provided for the recovery in the High Court of monies that had been received by a person as stamp duty or stamp-collected fees but which had not been paid over to the Revenue Commissioners.

• Section 138 has been repealed by Finance (No. 2) Act 2008 section 97 and Schedule 4 paragraph 2, in respect of any tax becoming due and payable on or after 1 March 2009.
• A person who received money for duty or for a stamp-collected fee but failed to pay it over, and instead improperly withheld it, was accountable for the amount.
• The withheld amount was treated as a debt owed to the Minister for Finance for the benefit of the Central Fund and was payable to the Revenue Commissioners.
• The Commissioners could apply to the High Court for a writ of summons compelling the person to account for the money, pay it over with costs, or show cause why they should not.