Stamp Duties Consolidation Act 1999 section 145

Penalty for frauds in relation to duties

Section 145 makes it a criminal offence to engage in any fraudulent act intended to defraud the State of stamp duty, with prosecution taken under the revenue offences regime of the Taxes Consolidation Act 1997.

• Creates a criminal offence for engaging in stamp duty fraud.
• Catches any fraudulent act, contrivance or device not otherwise covered by law.
• The offence requires an intent to defraud the State of stamp duty.
• Prosecution is brought under section 1078 TCA 1997 (revenue offences).