S.I. No. 273/1973 - Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order, 1973.

1. This Order may be cited as the Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order, 1973.

2. The variation in the rate of duty payable under

section 50

of the

Finance Act, 1969

(No. 21 of 1969), effected by the Imposition of Duties (No. 206) (Stamp Duty on Certain Instruments) Order, 1973 (

S.I. No. 140 of 1973

), and by

section 65

of the

Finance Act, 1973

(No. 19 of 1973), shall apply only in relation to the construction, alteration or enlargement of a building situated in the area comprising the county borough of Dublin and the county of Dublin, including the borough of Dún Laoghaire.

GIVEN under the Official Seal of the Government, this 21st day of September, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE

This Order has the effect of reducing the rate of stamp duty from 15% to the former rate of 10% on certain contracts for the construction, enlargement or improvement of office blocks in non-designated areas outside of Dublin city and county including the borough of Dún Laoghaire.

This Order comes into operation on 21 September, 1973.

S.I. No. 273 of 1973.

IMPOSITION OF DUTIES (NO. 210) (STAMP DUTY ON CERTAIN INSTRUMENTS) ORDER, 1973.

The Government, in exercise of the powers conferred on them by

section 1

of the

Imposition of Duties Act, 1957

(No. 7 of 1957), and

section 22

of the

Finance Act, 1962

(No. 15 of 1962) hereby order as follows