Stamp Duties Consolidation Act 1999 section 156

Discontinuance of dies

Section 156 sets out the procedure where Revenue decide to discontinue the use of a stamping die, and explains the consequences for instruments stamped with the discontinued die after the changeover date.

• Where Revenue decide to discontinue a die (whether or not a replacement die is to be provided) they must give public notice in Iris Oifigiúil, with the changeover date being at least one month after publication of the notice.
• From the date stated in the notice the discontinued die ceases to be a lawful die, and any instrument first executed (or bearing a date) after that day which is stamped with the discontinued die is deemed not duly stamped.
• An instrument first executed outside the State and stamped with the discontinued die may be brought to Revenue within 14 days of its receipt in the State to have the old stamp cancelled and replaced with the lawful die, without interest or penalty.
• Persons holding material stamped with the discontinued die that has become useless may, within six months of the changeover date, send it to Revenue to have the stamp cancelled and replaced with a stamp of equal amount made by the lawful die.