Stamp Duties Consolidation Act 1999 section 78

Regulations

Section 78 gave Revenue the power to make regulations dealing with the administration, assessment, collection and recovery of stamp duty on electronic transfers of securities, with any such regulations subject to approval by Dáil Éireann.

• Empowered Revenue to make regulations for stamp duty on electronic securities transfers.
• Covered administration, assessment, collection and recovery of that duty.
• Required any regulations to be laid before and passed by Dáil Éireann.
• Repealed by section 69 of the Finance Act 2022.