Stamp Duties Consolidation Act 1999 section 157

Declarations, affidavits and oaths, how to be made

Section 157 sets out the persons before whom statutory declarations, affidavits and oaths may be made for stamp duty purposes.

  • A Revenue Commissioner, or any officer or person authorised by the Commissioners.
  • A Commissioner for Oaths in any part of the State.
  • A Peace Commissioner or notary public in any part of the State.
  • Outside the State, any person duly authorised under local law to administer oaths.

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