IE
FINANCE ACT, 1970
Statutory Text (2 Articles)
FIRST SCHEDULE. Stamp Duties on Instruments
Stamp Duties on Instruments
Section 40.
Duty
Duty
£
£
s.
s.
d.
d.
AGREEMENT or CONTRACT, accompanied with a deposit.
AGREEMENT or CONTRACT, accompanied with a deposit.
See MORTGAGE, &c.
See MORTGAGE, &c.
AGREEMENT for a Lease, or for any letting.
AGREEMENT for a Lease, or for any letting.
See LEASE.
See LEASE.
AGREEMENT for sale of property.
AGREEMENT for sale of property.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
ANNUITY, conveyance in consideration of.
ANNUITY, conveyance in consideration of.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
purchase of.
purchase of.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
creation of, by way of security.
creation of, by way of security.
See MORTGAGE, &c.
See MORTGAGE, &c.
instruments relating to, upon any other occasion.
instruments relating to, upon any other occasion.
See BOND, COVENANT, &c.
See BOND, COVENANT, &c.
APPOINTMENT of a new trustee, and APPOINTMENT in execution of a power of any property, or of any use, share, or interest in any property, by any instrument not being a will.
APPOINTMENT of a new trustee, and APPOINTMENT in execution of a power of any property, or of any use, share, or interest in any property, by any instrument not being a will.
0
0
10
10
0
0
ASSIGNMENT.
ASSIGNMENT.
By way of security, or of any security.
By way of security, or of any security.
See MORTGAGE, &c.
See MORTGAGE, &c.
Upon a sale or otherwise.
Upon a sale or otherwise.
See CONVEYANCE.
See CONVEYANCE.
ASSURANCE.
ASSURANCE.
See POLICY.
See POLICY.
BILL OF EXCHANGE or PROMISSORY NOTE.
BILL OF EXCHANGE or PROMISSORY NOTE.
drawn in the State
drawn in the State
0
0
0
0
3
3
drawn outside the State
drawn outside the State
0
0
0
0
2
2
Exemptions.
Exemptions.
(1) Bill or note issued by the Bank of England or the Bank of Ireland.
(1) Bill or note issued by the Bank of England or the Bank of Ireland.
(2) Draft or order drawn by any banker in the State upon any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.
(2) Draft or order drawn by any banker in the State upon any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.
(3) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.
(3) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.
(4) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.
(4) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.
(5) Draft or order drawn by the Accountant of the Courts of Justice.
(5) Draft or order drawn by the Accountant of the Courts of Justice.
(6) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.
(6) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.
(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31 (1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).
(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31 (1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).
(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax or wholesale tax.
(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax or wholesale tax.
BILL OF SALE—
BILL OF SALE—
Absolute.
Absolute.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
By way of security.
By way of security.
See MORTGAGE, &c.
See MORTGAGE, &c.
BOND for securing the payment or repayment of money or the transfer or retransfer of stock.
BOND for securing the payment or repayment of money or the transfer or retransfer of stock.
See MORTGAGE, &c. and MARKETABLE SECURITY.
See MORTGAGE, &c. and MARKETABLE SECURITY.
BOND in relation to any annuity upon the original creation and sale thereof.
BOND in relation to any annuity upon the original creation and sale thereof.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
BOND, COVENANT, or INSTRUMENT of any kind whatsoever.
BOND, COVENANT, or INSTRUMENT of any kind whatsoever.
(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease.
(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease.
The same ad valorem duty as a bond or covenant for such total amount.
The same ad valorem duty as a bond or covenant for such total amount.
For a definite and certain period, so that the total amount to be ultimately payable can be ascertained
For a definite and certain period, so that the total amount to be ultimately payable can be ascertained
For the term of life or any other indefinite period.
For the term of life or any other indefinite period.
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable
0
0
5
5
0
0
(2) Being a collateral or auxiliary or additional or substituted security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped.
(2) Being a collateral or auxiliary or additional or substituted security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped.
The same ad valorem duty as a bond or covenant of the same kind for such total amount.
The same ad valorem duty as a bond or covenant of the same kind for such total amount.
Where the total amount to be ultimately payable can be ascertained.
Where the total amount to be ultimately payable can be ascertained.
In any other case
In any other case
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable.
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable.
0
0
1
1
0
0
(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age.
(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age.
For every £10, and also for any fractional part of £10, of the annuity.
For every £10, and also for any fractional part of £10, of the annuity.
0
0
1
1
0
0
BOND of any kind whatsoever not specifically charged with any duty or specifically exempted from any duty
BOND of any kind whatsoever not specifically charged with any duty or specifically exempted from any duty
The same ad valorem duty as a bond for the amount limited.
The same ad valorem duty as a bond for the amount limited.
Where the amount limited to be recoverable does not exceed £300.
Where the amount limited to be recoverable does not exceed £300.
In any other case
In any other case
0
0
10
10
0
0
Exemption.
Exemption.
Bond on obtaining letters of administration.
Bond on obtaining letters of administration.
BOND, accompanied with a deposit of title deeds, for making a mortgage, or other security on any estate or property therein comprised.
BOND, accompanied with a deposit of title deeds, for making a mortgage, or other security on any estate or property therein comprised.
See MORTGAGE, &c.
See MORTGAGE, &c.
BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.
BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.
See MORTGAGE, &c.
See MORTGAGE, &c.
CHEQUE.
CHEQUE.
See BILL OF EXCHANGE.
See BILL OF EXCHANGE.
CONTRACT.
CONTRACT.
See AGREEMENT.
See AGREEMENT.
CONVEYANCE or TRANSFER on sale.
CONVEYANCE or TRANSFER on sale.
Of any stocks or marketable securities.
Of any stocks or marketable securities.
Where the amount or value of the consideration for the sale does not exceed £5
Where the amount or value of the consideration for the sale does not exceed £5
0
0
1
1
0
0
Exceeds £5 and does not exceed £100:—
Exceeds £5 and does not exceed £100:—
For every £10 or part of £10 of such amount or value
For every £10 or part of £10 of such amount or value
0
0
2
2
0
0
Exceeds £100 and does not exceed £300:—
Exceeds £100 and does not exceed £300:—
For every £20 or part of £20 of such amount or value
For every £20 or part of £20 of such amount or value
0
0
4
4
0
0
Exceeds £300:—
Exceeds £300:—
For every £50 or part of £50 of such amount or value
For every £50 or part of £50 of such amount or value
0
0
10
10
0
0
CONVEYANCE or TRANSFER on sale,
CONVEYANCE or TRANSFER on sale,
Of any property other than stocks or marketable securities.
Of any property other than stocks or marketable securities.
(1) Where the amount or value of the consideration for the sale does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds:—
(1) Where the amount or value of the consideration for the sale does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds:—
If the amount or value of the consideration does not exceed £50
If the amount or value of the consideration does not exceed £50
0
0
5
5
0
0
Exceeds £50 and does not exceed £100
Exceeds £50 and does not exceed £100
0
0
10
10
0
0
”
”
£100
£100
”
”
£200
£200
0
0
15
15
0
0
”
”
£200
£200
”
”
£300
£300
1
1
0
0
0
0
”
”
£300
£300
”
”
£400
£400
1
1
5
5
0
0
”
”
£400
£400
”
”
£500
£500
1
1
10
10
0
0
(2) Where the amount or value of the consideration for the sale exceeds five hundred pounds but does not exceed two thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand five hundred pounds:—
(2) Where the amount or value of the consideration for the sale exceeds five hundred pounds but does not exceed two thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand five hundred pounds:—
If the amount or value of the consideration—
If the amount or value of the consideration—
Exceeds £500 and does not exceed £600
Exceeds £500 and does not exceed £600
4
4
0
0
0
0
”
”
£600
£600
”
”
£700
£700
5
5
0
0
0
0
”
”
£700
£700
”
”
£800
£800
6
6
0
0
0
0
”
”
£800
£800
”
”
£900
£900
7
7
0
0
0
0
”
”
£900
£900
”
”
£1,000
£1,000
8
8
0
0
0
0
”
”
£1,000
£1,000
”
”
£1,100
£1,100
10
10
0
0
0
0
”
”
£1,100
£1,100
”
”
£1,200
£1,200
12
12
10
10
0
0
”
”
£1,200
£1,200
”
”
£1,300
£1,300
15
15
0
0
0
0
”
”
£1,300
£1,300
”
”
£1,400
£1,400
17
17
10
10
0
0
”
”
£1,400
£1,400
”
”
£1,500
£1,500
20
20
0
0
0
0
”
”
£1,500
£1,500
”
”
£1,600
£1,600
22
22
10
10
0
0
”
”
£1,600
£1,600
”
”
£1,700
£1,700
25
25
0
0
0
0
”
”
£1,700
£1,700
”
”
£1,800
£1,800
27
27
10
10
0
0
”
”
£1,800
£1,800
”
”
£1,900
£1,900
30
30
0
0
0
0
”
”
£1,900
£1,900
”
”
£2,000
£2,000
33
33
0
0
0
0
”
”
£2,000
£2,000
”
”
£2,100
£2,100
36
36
10
10
”
”
£2,100
£2,100
”
”
£2,200
£2,200
40
40
0
0
0
0
”
”
£2,200
£2,200
”
”
£2,300
£2,300
43
43
10
10
0
0
”
”
£2,300
£2,300
”
”
£2,400
£2,400
47
47
0
0
0
0
”
”
£2,400
£2,400
”
”
£2,500
£2,500
50
50
0
0
0
0
(3) Where the amount or value of the consideration for the sale does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:—
(3) Where the amount or value of the consideration for the sale does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:—
For every £50, or fractional part of £50, of the consideration
For every £50, or fractional part of £50, of the consideration
1
1
0
0
0
0
(4) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:—
(4) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:—
For every £50, or fractional part of £50, of the consideration
For every £50, or fractional part of £50, of the consideration
1
1
10
10
0
0
(5) if, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—
(5) if, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—
(a) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds five hundred pounds:—
(a) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds five hundred pounds:—
If the amount or value does not exceed £50
If the amount or value does not exceed £50
0
0
5
5
0
0
Exceeds £50 and does not exceed £100
Exceeds £50 and does not exceed £100
0
0
10
10
0
0
”
”
£100
£100
”
”
£200
£200
0
0
15
15
0
0
”
”
£200
£200
”
”
£300
£300
1
1
0
0
0
0
”
”
£300
£300
”
”
£400
£400
1
1
5
5
0
0
”
”
£400
£400
”
”
£500
£500
1
1
10
10
0
0
or
or
(b) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, exceeds five hundred pounds but does not exceed one thousand one hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds one thousand one hundred pounds:—
(b) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, exceeds five hundred pounds but does not exceed one thousand one hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds one thousand one hundred pounds:—
If the amount or value—
If the amount or value—
Exceeds £500 and does not exceed £600
Exceeds £500 and does not exceed £600
4
4
0
0
0
0
”
”
£600
£600
”
”
£700
£700
5
5
0
0
0
0
”
”
£700
£700
”
”
£800
£800
6
6
0
0
0
0
”
”
£800
£800
”
”
£900
£900
7
7
0
0
0
0
”
”
£900
£900
”
”
£1,000
£1,000
8
8
0
0
0
0
”
”
£1,000
£1,000
”
”
£1,100
£1,100
10
10
0
0
0
0
or
or
(c) The case is not a case specified in subparagraph (a) or (b) of this paragraph
(c) The case is not a case specified in subparagraph (a) or (b) of this paragraph
For every £50, or fractional part of £50 of the amount or value
For every £50, or fractional part of £50 of the amount or value
0
0
10
10
0
0
(6) Of any other kind whatsoever not hereinbefore described:—
(6) Of any other kind whatsoever not hereinbefore described:—
For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred
For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred
2
2
10
10
0
0
CONVEYANCE or TRANSFER by way of security of any property, or of any security.
CONVEYANCE or TRANSFER by way of security of any property, or of any security.
See MORTGAGE, &c. and MARKETABLE SECURITY.
See MORTGAGE, &c. and MARKETABLE SECURITY.
CONVEYANCE or TRANSFER of any kind not herein-before described
CONVEYANCE or TRANSFER of any kind not herein-before described
0
0
10
10
0
0
COUNTERPART.
COUNTERPART.
See DUPLICATE.
See DUPLICATE.
COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.
COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.
See MORTGAGE, &c.
See MORTGAGE, &c.
COVENANT in relation to any annuity upon the original creation and sale thereof.
COVENANT in relation to any annuity upon the original creation and sale thereof.
See CONVEYANCE ON SALE.
See CONVEYANCE ON SALE.
COVENANT in relation to any annuity (except upon the original creation and sale thereof) or to other periodical payments.
COVENANT in relation to any annuity (except upon the original creation and sale thereof) or to other periodical payments.
See BOND, COVENANT, &c.
See BOND, COVENANT, &c.
COVENANT. Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid.
COVENANT. Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid.
A duty equal to the amount of such ad valorem duty.
A duty equal to the amount of such ad valorem duty.
Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s.
Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s.
In any other case
In any other case
0
0
10
10
0
0
DEBENTURE for securing the payment or repayment of money or the transfer or retransfer of stock.
DEBENTURE for securing the payment or repayment of money or the transfer or retransfer of stock.
See MORTGAGE, &c. and MARKETABLE SECURITY.
See MORTGAGE, &c. and MARKETABLE SECURITY.
DECLARATION of any use or trust of or concerning any property by any writing, not being a will, or an instrument chargeable with ad valorem duty as a settlement
DECLARATION of any use or trust of or concerning any property by any writing, not being a will, or an instrument chargeable with ad valorem duty as a settlement
0
0
10
10
0
0
DEED of any kind whatsoever, not described in this schedule (other than an award, a charter-party or an agreement or contract made or entered into pursuant to the Highway Acts for or relating to the making, maintaining or repairing of highways)
DEED of any kind whatsoever, not described in this schedule (other than an award, a charter-party or an agreement or contract made or entered into pursuant to the Highway Acts for or relating to the making, maintaining or repairing of highways)
0
0
10
10
0
0
DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.
DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.
See MORTGAGE, &c.
See MORTGAGE, &c.
DEPOSIT of title deeds.
DEPOSIT of title deeds.
See MORTGAGE, &c.
See MORTGAGE, &c.
DRAFT for money.
DRAFT for money.
See BILL OF EXCHANGE.
See BILL OF EXCHANGE.
DUPLICATE or COUNTERPART of any instrument chargeable with any duty.
DUPLICATE or COUNTERPART of any instrument chargeable with any duty.
The same duty as the original instrument.
The same duty as the original instrument.
Where such duty does not amount to 5s.
Where such duty does not amount to 5s.
In any other case
In any other case
0
0
5
5
0
0
EQUITABLE MORTGAGE.
EQUITABLE MORTGAGE.
See MORTGAGE, &c.
See MORTGAGE, &c.
EXCHANGE—Instruments effecting.
EXCHANGE—Instruments effecting.
In the case specified in section 12 of the Finance Act, 1953, see that section.
In the case specified in section 12 of the Finance Act, 1953, see that section.
In any other case
In any other case
0
0
10
10
0
0
FOREIGN SECURITY.
FOREIGN SECURITY.
See MARKETABLE SECURITY.
See MARKETABLE SECURITY.
FURTHER CHARGE or FURTHER SECURITY.
FURTHER CHARGE or FURTHER SECURITY.
See MORTGAGE, &c.
See MORTGAGE, &c.
INSURANCE.
INSURANCE.
See POLICY.
See POLICY.
LEASE.
LEASE.
(1) For any definite term not exceeding a year
(1) For any definite term not exceeding a year
Of any dwelling-house or part of a dwelling-house at a rent not exceeding the rate of £10 per annum
Of any dwelling-house or part of a dwelling-house at a rent not exceeding the rate of £10 per annum
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0
1
1
0
0
(2) for any definite term less than a year
(2) for any definite term less than a year
(a) Of any furnished dwelling-house or apartments where the rent for such term exceeds £25
(a) Of any furnished dwelling-house or apartments where the rent for such term exceeds £25
0
0
5
5
0
0
The same duty as a lease for a year at the rent reserved for the definite term.
The same duty as a lease for a year at the rent reserved for the definite term.
(b) Of any lands, tenements, or heritable subjects except or otherwise than as aforesaid.
(b) Of any lands, tenements, or heritable subjects except or otherwise than as aforesaid.
(3) for any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—
(3) for any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—
Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and—
Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and—
(a) The amount or value of such consideration does not exceed five hundred pounds, and
(a) The amount or value of such consideration does not exceed five hundred pounds, and
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds five hundred pounds, and
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds five hundred pounds, and
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
If the amount or value does not exceed £50
If the amount or value does not exceed £50
0
0
5
5
0
0
Exceeds £50 and does not exceed £100
Exceeds £50 and does not exceed £100
0
0
10
10
0
0
”
”
£100
£100
”
”
£200
£200
0
0
15
15
0
0
”
”
£200
£200
”
”
£300
£300
1
1
0
0
0
0
”
”
£300
£300
”
”
£400
£400
1
1
5
5
0
0
”
”
£400
£400
”
”
£500
£500
1
1
10
10
0
0
(b) The amount or value of such consideration exceeds five hundred pounds but does not exceed two thousand five hundred pounds, and
(b) The amount or value of such consideration exceeds five hundred pounds but does not exceed two thousand five hundred pounds, and
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand five hundred pounds, and
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand five hundred pounds, and
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
If the amount or value—
If the amount or value—
Exceeds £500 and does not exceed £600
Exceeds £500 and does not exceed £600
4
4
0
0
0
0
”
”
£600
£600
”
”
£700
£700
5
5
0
0
0
0
”
”
£700
£700
”
”
£800
£800
6
6
0
0
0
0
”
”
£800
£800
”
”
£900
£900
7
7
0
0
0
0
”
”
£900
£900
”
”
£1,000
£1,000
8
8
0
0
0
0
”
”
£1,000
£1,000
”
”
£1,100
£1,100
10
10
0
0
0
0
”
”
£1,100
£1,100
”
”
£1,200
£1,200
12
12
10
10
0
0
”
”
£1,200
£1,200
”
”
£1,300
£1,300
15
15
0
0
0
0
”
”
£1,300
£1,300
”
”
£1,400
£1,400
17
17
10
10
0
0
”
”
£1,400
£1,400
”
”
£1,500
£1,500
20
20
0
0
0
0
Exceeds £1,500 and does not exceed £1,600
Exceeds £1,500 and does not exceed £1,600
22
22
10
10
0
0
”
”
£1,600
£1,600
”
”
£1,700
£1,700
25
25
0
0
0
0
”
”
£1,700
£1,700
”
”
£1,800
£1,800
27
27
10
10
0
0
”
”
£1,800
£1,800
”
”
£1,900
£1,900
30
30
0
0
0
0
”
”
£1,900
£1,900
”
”
£2,000
£2,000
33
33
0
0
0
0
”
”
£2,000
£2,000
”
”
£2,100
£2,100
36
36
10
10
0
0
”
”
£2,100
£2,100
”
”
£2,200
£2,200
40
40
0
0
0
0
”
”
£2,200
£2,200
”
”
£2,300
£2,300
43
43
10
10
0
0
”
”
£2,300
£2,300
”
”
£2,400
£2,400
47
47
0
0
0
0
”
”
£2,400
£2,400
”
”
£2,500
£2,500
50
50
0
0
0
0
(c) The amount or value of such consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:—
(c) The amount or value of such consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:—
For every £50, or fractional part of £50, of the amount or value
For every £50, or fractional part of £50, of the amount or value
1
1
0
0
0
0
(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:—
(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:—
For every £50, or fractional part of £50, of the amount or value
For every £50, or fractional part of £50, of the amount or value
1
1
10
10
0
0
(e) The case is of any other kind whatsoever not hereinbefore described:—
(e) The case is of any other kind whatsoever not hereinbefore described:—
For every £50, or fractional part of £50, of the amount or value
For every £50, or fractional part of £50, of the amount or value
2
2
10
10
0
0
Where the consideration or any part of the consideration is any rent
Where the consideration or any part of the consideration is any rent
In respect of such consideration
In respect of such consideration
If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate
If the term does not exceed 35 years, or is indefinite.
If the term does not exceed 35 years, or is indefinite.
If the term exceeds 35 years, but does not exceed 100 years.
If the term exceeds 35 years, but does not exceed 100 years.
If the term exceeds 100 years.
If the term exceeds 100 years.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
£
£
s.
s.
d.
d.
Not exceeding £5 per annum
Not exceeding £5 per annum
0
0
1
1
0
0
0
0
6
6
0
0
0
0
12
12
0
0
Exceeding—
Exceeding—
£5 and not exceeding £10
£5 and not exceeding £10
0
0
2
2
0
0
0
0
12
12
0
0
1
1
4
4
0
0
£10
£10
”
”
£15
£15
0
0
3
3
0
0
0
0
18
18
0
0
1
1
16
16
0
0
£15
£15
”
”
£20
£20
0
0
4
4
0
0
1
1
4
4
0
0
2
2
8
8
0
0
£20
£20
”
”
£25
£25
0
0
5
5
0
0
1
1
10
10
0
0
3
3
0
0
0
0
£25
£25
”
”
£50
£50
0
0
10
10
0
0
3
3
0
0
0
0
6
6
0
0
0
0
£50
£50
”
”
£75
£75
0
0
15
15
0
0
4
4
10
10
0
0
9
9
0
0
0
0
£75
£75
”
”
£100
£100
1
1
0
0
0
0
6
6
0
0
0
0
12
12
0
0
0
0
£100
£100
For every full sum of £50, and also for any fractional part of £50 thereof
For every full sum of £50, and also for any fractional part of £50 thereof
0
0
10
10
0
0
3
3
0
0
0
0
6
6
0
0
0
0
(4) Lease made subsequently to, and in conformity with an agreement duly stamped under the provisions of section 75 of the Stamp Act, 1891
(4) Lease made subsequently to, and in conformity with an agreement duly stamped under the provisions of section 75 of the Stamp Act, 1891
0
0
1
1
0
0
(5) Of any other kind whatsoever not hereinbefore described
(5) Of any other kind whatsoever not hereinbefore described
1
1
0
0
0
0
LETTER OF CREDIT.
LETTER OF CREDIT.
See BILL OF EXCHANGE.
See BILL OF EXCHANGE.
MARKETABLE SECURITY.
MARKETABLE SECURITY.
The same ad valorem duty according to the nature of the security as upon a mortgage.
The same ad valorem duty according to the nature of the security as upon a mortgage.
(1) Being a security not transferable by delivery—For or in respect of the money thereby secured
(1) Being a security not transferable by delivery—For or in respect of the money thereby secured
(2) Transfer, Assignment, or Disposition of a marketable security of any description—
(2) Transfer, Assignment, or Disposition of a marketable security of any description—
Upon a sale thereof—See conveyance or transfer on sale.
Upon a sale thereof—See conveyance or transfer on sale.
Upon a mortgage thereof—See mortgage of stock or marketable security.
Upon a mortgage thereof—See mortgage of stock or marketable security.
In any other case than a sale or mortgage
In any other case than a sale or mortgage
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0
10
10
0
0
(3) Being a security transferable by delivery
(3) Being a security transferable by delivery
(a) made or issued by or on behalf of any company or body of persons corporate or unincorporate formed or established in the State, or
(a) made or issued by or on behalf of any company or body of persons corporate or unincorporate formed or established in the State, or
(b) made or issued by or on behalf of any foreign State or Government, or foreign municipal body, corporation, or company, and assigned, transferred, or in any manner negotiated in the State:—
(b) made or issued by or on behalf of any foreign State or Government, or foreign municipal body, corporation, or company, and assigned, transferred, or in any manner negotiated in the State:—
(i) for every £20, or fractional part of £20 of the money secured, if that money is to be paid off within a term not exceeding one year from the date on which the duty is payable
(i) for every £20, or fractional part of £20 of the money secured, if that money is to be paid off within a term not exceeding one year from the date on which the duty is payable
0
0
1
1
0
0
(ii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off within a term exceeding one year but not exceeding three years from the date on which the duty is payable
(ii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off within a term exceeding one year but not exceeding three years from the date on which the duty is payable
0
0
1
1
0
0
(iii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off at a time exceeding three years after the date on which the duty is payable
(iii) for every £10, or fractional part of £10 of the money secured, if that money is to be paid off at a time exceeding three years after the date on which the duty is payable
0
0
4
4
0
0
(iv) for every £20, or fractional part of £20 of the money secured, in the case of a security given in substitution for a like security stamped under (iii) above
(iv) for every £20, or fractional part of £20 of the money secured, in the case of a security given in substitution for a like security stamped under (iii) above
0
0
2
2
0
0
(4) Being a foreign share warrant or stock certificate to bearer (including any instrument by whatever name called, having the like effect as a share warrant issued under the provisions of the Companies Act, 1963, or as a stock certificate to bearer)
(4) Being a foreign share warrant or stock certificate to bearer (including any instrument by whatever name called, having the like effect as a share warrant issued under the provisions of the Companies Act, 1963, or as a stock certificate to bearer)
For every £10, or fractional part of £10, of the nominal value of the share or stock to which the warrant, certificate, or instrument relates
For every £10, or fractional part of £10, of the nominal value of the share or stock to which the warrant, certificate, or instrument relates
0
0
4
4
0
0
(5) Being an instrument to bearer (not being a share warrant, stock certificate to bearer, or other instrument chargeable with duty under the foregoing heading) by means of which any share or stock of any company or body of persons formed or established out of the State is assigned, transferred, or in any manner negotiated in the State
(5) Being an instrument to bearer (not being a share warrant, stock certificate to bearer, or other instrument chargeable with duty under the foregoing heading) by means of which any share or stock of any company or body of persons formed or established out of the State is assigned, transferred, or in any manner negotiated in the State
For every £100, or fractional part of £100, of the nominal value of the share or stock
For every £100, or fractional part of £100, of the nominal value of the share or stock
0
0
1
1
0
0
MARRIAGE SETTLEMENT. See SETTLEMENT.
MARRIAGE SETTLEMENT. See SETTLEMENT.
MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty), and WARRANT OF ATTORNEY to confess and enter up judgment.
MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty), and WARRANT OF ATTORNEY to confess and enter up judgment.
(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money—
(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money—
Not exceeding £300:—
Not exceeding £300:—
For every £50 or part of £50 of the amount secured
For every £50 or part of £50 of the amount secured
0
0
1
1
0
0
Exceeding £300:—
Exceeding £300:—
For every £200 or part of £200 of the amount secured
For every £200 or part of £200 of the amount secured
0
0
5
5
0
0
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped—
(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped—
Where the amount secured does not exceed two thousand pounds
Where the amount secured does not exceed two thousand pounds
For every £200, and also for any fractional part of £200
For every £200, and also for any fractional part of £200
0
0
1
1
0
0
In any other case
In any other case
0
0
10
10
0
0
(3) Being an equitable mortgage
(3) Being an equitable mortgage
For every £100, and any fractional part of £100, of the amount secured
For every £100, and any fractional part of £100, of the amount secured
0
0
1
1
0
0
(4) TRANSFER, ASSIGNMENT, or DISPOSITION of any mortgage, bond, debenture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment.
(4) TRANSFER, ASSIGNMENT, or DISPOSITION of any mortgage, bond, debenture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment.
For every £200, and also for any fractional part of £200, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear
For every £200, and also for any fractional part of £200, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear
0
0
1
1
0
0
The same duty as a principal security for such further money.
The same duty as a principal security for such further money.
And also where any further money is added to the money already secured.
And also where any further money is added to the money already secured.
(5) RECONVEYANCE, RELEASE, DISCHARGE, SURRENDER, RESURRENDER, or RENUNCIATION of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured
(5) RECONVEYANCE, RELEASE, DISCHARGE, SURRENDER, RESURRENDER, or RENUNCIATION of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured
For every £200, and also for any fractional part of £200, of the total amount or value of the money at any time secured
For every £200, and also for any fractional part of £200, of the total amount or value of the money at any time secured
0
0
1
1
0
0
MORTGAGE OF STOCK or Marketable Security.
MORTGAGE OF STOCK or Marketable Security.
By deed. See MORTGAGE.
By deed. See MORTGAGE.
ORDER for the payment of money.
ORDER for the payment of money.
See BILL OF EXCHANGE.
See BILL OF EXCHANGE.
PARTITION or DIVISION—Instruments effecting.
PARTITION or DIVISION—Instruments effecting.
In the case specified in section 73 of the Stamp Act, 1891, see that section.
In the case specified in section 73 of the Stamp Act, 1891, see that section.
In any other case
In any other case
0
0
10
10
0
0
POLICY OF LIFE INSURANCE.
POLICY OF LIFE INSURANCE.
Where the sum insured exceeds £50 but does not exceed £1,000
Where the sum insured exceeds £50 but does not exceed £1,000
For every full sum of £100, and also for any fractional part of £100, of the amount insured
For every full sum of £100, and also for any fractional part of £100, of the amount insured
0
0
1
1
0
0
Exceeds £1,000
Exceeds £1,000
For every full sum of £1,000, and also for any fractional part of £1,000, of the amount insured
For every full sum of £1,000, and also for any fractional part of £1,000, of the amount insured
0
0
10
10
0
0
POLICY OF LIFE INSURANCE made for a period not exceeding two years
POLICY OF LIFE INSURANCE made for a period not exceeding two years
0
0
1
1
0
0
PROMISSORY NOTE.
PROMISSORY NOTE.
See BILL OF EXCHANGE.
See BILL OF EXCHANGE.
RECONVEYANCE, RELEASE, or RENUNCIATION of any security.
RECONVEYANCE, RELEASE, or RENUNCIATION of any security.
See MORTGAGE, &c.
See MORTGAGE, &c.
RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
RELEASE or RENUNCIATION of any property, or of any right or interest in any property—
Upon a sale. See CONVEYANCE ON SALE.
Upon a sale. See CONVEYANCE ON SALE.
By way of security. See MORTGAGE, &c.
By way of security. See MORTGAGE, &c.
In any other case
In any other case
0
0
10
10
0
0
RENUNCIATION. See RECONVEYANCE and RELEASE.
RENUNCIATION. See RECONVEYANCE and RELEASE.
REVOCATION of any use or trust of any property by any writing, not being a will
REVOCATION of any use or trust of any property by any writing, not being a will
0
0
10
10
0
0
SETTLEMENT. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or other hereditaments or heritable subjects, or not, or to be laid out in the purchase of lands or other hereditaments or heritable subjects or not), or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever
SETTLEMENT. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or other hereditaments or heritable subjects, or not, or to be laid out in the purchase of lands or other hereditaments or heritable subjects or not), or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever
For every £100, and also for any fractional part of £100, of the amount or value of the property settled or agreed to be settled
For every £100, and also for any fractional part of £100, of the amount or value of the property settled or agreed to be settled
0
0
5
5
0
0
Exemption.
Instrument of appointment relating to any property in favour of persons specially named or described as the objects of a power of appointment, where duty has been duly paid in respect of the same property upon the settlement creating the power or the grant of representation of any will or testamentary instrument creating the power.
Instrument of appointment relating to any property in favour of persons specially named or described as the objects of a power of appointment, where duty has been duly paid in respect of the same property upon the settlement creating the power or the grant of representation of any will or testamentary instrument creating the power.
SHARE CERTIFICATE. FOREIGN.See MARKETABLE SECURITY.
SHARE CERTIFICATE. FOREIGN.
See MARKETABLE SECURITY.
A duty of an amount equal to three times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.
A duty of an amount equal to three times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.
SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer.
SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer.
SUPERANNUATION ANNUITY.
SUPERANNUATION ANNUITY.
See BOND, COVENANT, &c.
See BOND, COVENANT, &c.
SURRENDER, not being an instrument chargeable with duty as a conveyance on sale or a mortgage
SURRENDER, not being an instrument chargeable with duty as a conveyance on sale or a mortgage
0
0
10
10
0
0
TRANSFER.
TRANSFER.
See CONVEYANCE or TRANSFER.
See CONVEYANCE or TRANSFER.
WARRANT OF ATTORNEY to confess and enter up a judgment given as a security for the payment or repayment of money, or for the transfer or retransfer of stock
WARRANT OF ATTORNEY to confess and enter up a judgment given as a security for the payment or repayment of money, or for the transfer or retransfer of stock
See MORTGAGE, &c.
See MORTGAGE, &c.
GENERAL EXEMPTIONS FROM ALL STAMP DUTIES
(1) Transfers of shares in
(i) stocks or funds of the Government or Oireachtas,
(ii) stocks or funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin, and
(iii) stocks or funds of the Government or Parliament of Great Britain which are registered in the books of the Bank of Ireland in Dublin.
(2) Instruments for the sale, transfer, or other disposition, either absolutely or by way of mortgage, or otherwise, of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel.
(3) Testaments and testamentary instruments.
(4) Bonds given to sheriffs or other persons upon the replevy of any goods or chattels, and assignments of such bonds.
(5) Instruments made by to, or with the Commissioners of Public Works in Ireland.
SECOND SCHEDULE. Enactments Repealed.
Enactments Repealed.
Section 60.
Session and Chapter or Number and Year
Session and Chapter or Number and Year
Short Title
Short Title
Extent of Repeal
Extent of Repeal
33 & 34 Vict., c. 46.
33 & 34 Vict., c. 46.
Landlord and Tenant (Ireland) Act, 1870.
Landlord and Tenant (Ireland) Act, 1870.
Section 57.
Section 57.
42 & 43 Vict., c. 19.
42 & 43 Vict., c. 19.
Habitual Drunkards Act, 1879.
Habitual Drunkards Act, 1879.
Section 14.
Section 14.
50 & 51 Vict., c. 57.
50 & 51 Vict., c. 57.
Deeds of Arrangement Act, 1887.
Deeds of Arrangement Act, 1887.
Section 6 (2).
Section 6 (2).
54 & 55 Vict., c. 39.
54 & 55 Vict., c. 39.
Stamp Act, 1891.
Stamp Act, 1891.
Sections 18 to 22, 24, 25, 27, 28, 42, 49 to 51 and 59 (4); section 61 (1) and the words “In any other case” in section 61 (2); sections 63, 65 to 68 and 75 (2); in section 78 (1) the words “or (b) any furnished dwelling-house or apartments for any definite term less than a year; and upon the duplicate or counterpart of any such instrument,”; section 82; in section 86 (1) (a) the words “Conditional surrender by way of mortgage”; section 87 (4) and (5); sections 89, 99, 101 (2), 102, 103, 111, 116 and 120. In Second Schedule, the Second Part.
Sections 18 to 22, 24, 25, 27, 28, 42, 49 to 51 and 59 (4); section 61 (1) and the words “In any other case” in section 61 (2); sections 63, 65 to 68 and 75 (2); in section 78 (1) the words “or (b) any furnished dwelling-house or apartments for any definite term less than a year; and upon the duplicate or counterpart of any such instrument,”; section 82; in section 86 (1) (a) the words “Conditional surrender by way of mortgage”; section 87 (4) and (5); sections 89, 99, 101 (2), 102, 103, 111, 116 and 120. In Second Schedule, the Second Part.
58 & 59 Vict., c. 16.
58 & 59 Vict., c. 16.
Finance Act, 1895.
Finance Act, 1895.
Sections 9 and 14.
Sections 9 and 14.
61 & 62 Vict., c. 46.
61 & 62 Vict., c. 46.
Revenue Act, 1898.
Revenue Act, 1898.
Section 8.
Section 8.
62 & 63 Vict., c. 9.
62 & 63 Vict., c. 9.
Finance Act, 1899.
Finance Act, 1899.
Section 4.
Section 4.
3 Edw. VII, c. 46.
3 Edw. VII, c. 46.
Revenue Act, 1903.
Revenue Act, 1903.
Section 7.
Section 7.
5 Edw. VII, c. 4.
5 Edw. VII, c. 4.
Finance Act, 1905.
Finance Act, 1905.
Section 5.
Section 5.
6 Edw. VII, c. 20.
6 Edw. VII, c. 20.
Revenue Act, 1906.
Revenue Act, 1906.
Section 9.
Section 9.
7 Edw. VII, c. 13.
7 Edw. VII, c. 13.
Finance Act, 1907.
Finance Act, 1907.
Sections 6 and 11.
Sections 6 and 11.
8 Edw. VII, c. 16.
8 Edw. VII, c. 16.
Finance Act, 1908.
Finance Act, 1908.
Section 5.
Section 5.
10 Edw. VII, c. 8.
10 Edw. VII, c. 8.
Finance (190910) Act, 1910.
Finance (190910) Act, 1910.
Sections 73 and 75 to 79.
Sections 73 and 75 to 79.
1 Geo. V, c. 2.
1 Geo. V, c. 2.
Revenue Act, 1911.
Revenue Act, 1911.
Section 15.
Section 15.
1 & 2 Geo. V, c. 48.
1 & 2 Geo. V, c. 48.
Finance Act, 1911.
Finance Act, 1911.
Section 13.
Section 13.
7 & 8 Geo. V, c. 31.
7 & 8 Geo. V, c. 31.
Finance Act, 1917.
Finance Act, 1917.
Section 30.
Section 30.
10 & 11 Geo. V, c. 18.
10 & 11 Geo. V, c. 18.
Finance Act, 1920.
Finance Act, 1920.
Sections 34, 36, 38 and 40.
Sections 34, 36, 38 and 40.
No. 35 of 1926.
No. 35 of 1926.
Finance Act, 1926.
Finance Act, 1926.
Section 38.
Section 38.
No. 5 of 1929.
No. 5 of 1929.
Finance (Customs and Stamp Duties) Act, 1929.
Finance (Customs and Stamp Duties) Act, 1929.
Section 5 (2).
Section 5 (2).
No. 32 of 1929.
No. 32 of 1929.
Finance Act, 1929.
Finance Act, 1929.
Section 35.
Section 35.
No. 31 of 1931.
No. 31 of 1931.
Finance Act, 1931.
Finance Act, 1931.
Section 31.
Section 31.
No. 15 of 1933.
No. 15 of 1933.
Finance Act, 1933.
Finance Act, 1933.
Section 42.
Section 42.
No. 14 of 1940.
No. 14 of 1940.
Finance Act, 1940.
Finance Act, 1940.
Section 30 (3) (e).
Section 30 (3) (e).
No. 15 of 1947.
No. 15 of 1947.
Finance Act, 1947.
Finance Act, 1947.
Section 18.
Section 18.
No. 33 of 1947.
No. 33 of 1947.
Finance (No. 2) Act, 1947.
Finance (No. 2) Act, 1947.
Section 13.
Section 13.
No. 12 of 1948.
No. 12 of 1948.
Finance Act, 1948.
Finance Act, 1948.
Section 12.
Section 12.
No. 13 of 1949.
No. 13 of 1949.
Finance Act, 1949.
Finance Act, 1949.
Section 24 (1), (2) and (3) and sections 25 and 27.
Section 24 (1), (2) and (3) and sections 25 and 27.
No. 18 of 1950.
No. 18 of 1950.
Finance Act, 1950.
Finance Act, 1950.
Sections 17 and 18.
Sections 17 and 18.
No. 15 of 1951.
No. 15 of 1951.
Finance Act, 1951.
Finance Act, 1951.
Sections 17 to 20.
Sections 17 to 20.
No. 14 of 1952.
No. 14 of 1952.
Finance Act, 1952.
Finance Act, 1952.
Sections 20 and 21.
Sections 20 and 21.
No. 21 of 1953.
No. 21 of 1953.
Finance Act, 1953.
Finance Act, 1953.
Sections 13 and 14.
Sections 13 and 14.
No. 22 of 1954.
No. 22 of 1954.
Finance Act, 1954.
Finance Act, 1954.
Sections 24 to 27.
Sections 24 to 27.
No. 13 of 1955.
No. 13 of 1955.
Finance Act, 1955.
Finance Act, 1955.
In section 17, subparagraph (b) (i).
In section 17, subparagraph (b) (i).
No. 22 of 1956.
No. 22 of 1956.
Finance Act, 1956.
Finance Act, 1956.
Section 29.
Section 29.
No. 47 of 1956.
No. 47 of 1956.
Finance (Miscellaneous Provisions) Act, 1956.
Finance (Miscellaneous Provisions) Act, 1956.
Section 24 (b), (c) and (d).
Section 24 (b), (c) and (d).
No. 20 of 1957.
No. 20 of 1957.
Finance Act, 1957.
Finance Act, 1957.
Section 24.
Section 24.
No. 25 of 1958.
No. 25 of 1958.
Finance Act, 1958.
Finance Act, 1958.
Section 58.
Section 58.
No. 14 of 1959.
No. 14 of 1959.
Fisheries (Consolidation) Act, 1959.
Fisheries (Consolidation) Act, 1959.
Section 294 (4).
Section 294 (4).
No. 18 of 1959.
No. 18 of 1959.
Finance Act, 1959.
Finance Act, 1959.
Section 75 (1), (2), (3) and (4) (c).
Section 75 (1), (2), (3) and (4) (c).
No. 19 of 1960.
No. 19 of 1960.
Finance Act, 1960.
Finance Act, 1960.
Sections 35 and 37.
Sections 35 and 37.
No. 23 of 1963.
No. 23 of 1963.
Finance Act, 1963.
Finance Act, 1963.
Sections 44 and 49 (6).
Sections 44 and 49 (6).
No. 7 of 1968.
No. 7 of 1968.
Finance (Miscellaneous Provisions) Act, 1968.
Finance (Miscellaneous Provisions) Act, 1968.
Section 10.
Section 10.
No. of 21 1969.
No. of 21 1969.
Finance Act, 1969.
Finance Act, 1969.
Sections 47 and 48.
Sections 47 and 48.