Stamp Duties Consolidation Act 1999 section 163

Continuity and construction of certain references to old and new law

Section 163 preserves the continuity of stamp duty law following the consolidation, confirms that Revenue retain all the powers they had under the pre-consolidation legislation, and explains how references to the old and new provisions are to be interpreted.

• Revenue retain all the jurisdictions, powers and duties relating to stamp duties and stamp fees that they held before the Act was passed.
• The operation of stamp duty law is unbroken by the replacement of the repealed enactments with the consolidated Act.
• A reference in any document or other Act to a provision of the consolidated Act is, where appropriate, to be read as including a reference to the corresponding pre-consolidation provision.
• A reference in any document or other Act to a pre-consolidation provision is, where appropriate, to be read as including a reference to the corresponding provision in the consolidated Act.