Stamp Duties Consolidation Act 1999 section 17

Furnishing of an incorrect certificate

Section 17 dealt with the consequences of furnishing an incorrect certificate in a stamp duty instrument. This section has been abolished.

  • Section 17 created an offence where a person furnished an incorrect certificate in an instrument presented for stamping.
  • The section was part of the broader compliance framework requiring certificates to be included in instruments liable to stamp duty.
  • Section 17 was deleted by section 107 of and Schedule 3 to the Finance Act 2012.
  • The abolition took effect for instruments executed on or after 7 July 2012, as there is no longer a requirement for certificates to be included in such instruments.

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