S.I. No. 87/2011 - Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011.

1. (1) These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011.

(2) These Regulations come into operation on 1 April 2011.

2. The Stamp Duty (E-stamping of Instruments) Regulations 2009 (

S.I. No. 476 of 2009

) are amended in paragraph 3 of Schedule 1 by substituting the following for subparagraph (b)

“(

b

) an instrument to which section 106B(2) of the Principal Act applies,”.

GIVEN under my hand,

1 March 2011.

MICHAEL O’GRADY,

Revenue Commissioner.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

15

th March

, 2011.

The Revenue Commissioners, in exercise of the powers conferred on them by section 17A (inserted by

section 111

of the

Finance Act 2008

(No. 3 of 2008)) of the

Stamp Duties Consolidation Act 1999

(No. 31 of 1999) hereby make the following Regulations