Stamp Duties Consolidation Act 1999 section 158

Mode of granting licences

Section 158 allows the Revenue Commissioners to delegate the granting of any licence or certificate relating to stamp duties (or other duties) to an authorised officer or other person.

• Applies to any licence or certificate the Commissioners are empowered to grant in relation to duties.
• Covers documents issued under this Part of the SDCA 1999 and under any other Act for the time being in force relating to duties.
• The Commissioners may authorise any officer or other person to grant the licence or certificate on their behalf.
• Provides administrative flexibility so that the Commissioners need not issue each document personally.