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.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.