S.I. No. 233/2012 - Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012.

1. These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012.

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

S.I. No. 476 of 2009

) are amended in Regulation 1 by inserting the following after paragraph (2)

“(3) These Regulations shall not apply to instruments executed on or after 7 July 2012.”.

GIVEN under my hand,

29 June 2012.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The purpose of the Regulations is to provide that the Stamp Duty (E-Stamping of Instruments) Regulations 2009 (S. I. No. 476 of 2009) do not apply to instruments executed on or after 7 July 2012.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

3

rd July

, 2012.

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