Finance Act, 1997
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Legislation Directory Entry
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PART IV Stamp Duties |
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Chapter I Special provisions relating to residential property |
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Interpretation (Chapter I). |
115.—In this Chapter— |
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“the Act of 1891” means the Stamp Act, 1891; |
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“the Act of 1978” means the Local Government (Financial Provisions) Act, 1978 ; |
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“the Commissioners” means the Revenue Commissioners; |
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“the First Schedule” means the First Schedule, as amended by the Finance Act, 1970 , and subsequent enactments, to the Act of 1891; |
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“community hall”, “mixed hereditament”, “secondary school” and “valuation lists” have the meanings, respectively, assigned to them by section 1 of the Act of 1978. |