Finance Act, 1974

PART III

Stamp Duties

Amendment of section 65 of Finance Act, 1973.

81.—(1) Section 65 of the Finance Act, 1973 , is hereby amended by the addition of the following:

“Provided that this section 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 Dun Laoghaire.”.

(2) This section shall come into operation on the 1st day of August, 1974, or the date of the passing of this Act, whichever is the later.