Stamp Duties Consolidation Act 1999 section 159

Recovery of penalties, etc

Section 159 set out the mechanism by which stamp duty penalties and forfeitures could be recovered as debts owed to the State, and has since been repealed.

• Penalties and forfeitures connected with stamp duty were deemed debts due to the Minister for Finance for the benefit of the Central Fund.
• The debts were payable to the Revenue Commissioners and could be recovered by court action.
• Proceedings could be taken by the Attorney General, the Minister or the Commissioners in any court of competent jurisdiction.
• Section 159 was repealed by the Finance (No. 2) Act 2008 in respect of tax becoming due and payable on or after 1 March 2009.