Stamp Duties Consolidation Act 1999 section 155

Allowance for lost instruments

Section 155 allows Revenue to provide replacement stamps, free of further duty, where a duly stamped instrument has been accidentally lost, subject to an undertaking from the applicant to surrender the original if it is later found.

• Applies where a duly stamped instrument has been accidentally lost.
• Application is made by the person who first or solely executed the instrument.
• The applicant must undertake to deliver up the lost instrument for cancellation if it is subsequently found.
• Replacement stamps may only be used to stamp another instrument made between the same parties and for the same purpose.