Transport Act, 1944
|
Exemption from stamp duties. |
58.—(1) Section 12 of the Finance Act, 1895 , shall not operate so as to require the Company to deliver to the Revenue Commissioners a copy of this Act or to pay any stamp duty under that section on any copy of this Act. | |
(2) Stamp duty shall not be chargeable on any agreement, bond, affidavit, statutory declaration, arbitration award or other instrument made for the purposes of section 43 (which relates to compensation of certain officers and servants of the dissolved companies) of this Act. | ||
(3) Section 113 of the Stamp Act, 1891, and section 8 of the Finance Act, 1899 , shall not operate so as to require the Company to deliver to the Revenue Commissioners any statement or to pay any stamp duty under those sections in respect of substituted stock. | ||
(4) The amount of all stamp duties paid by the Company on any instrument which is executed in order to supplement the transfer, effected by this Act, of the property of any dissolved company shall be refunded to the Company out of moneys provided by the Oireachtas. |