Finance Act, 1998

SCHEDULE 8

Stamp Duty Enactments Repealed

Section 125 .

Session and Chapter or Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

11 Geo. 4 & 1 Will. 4, c. 68.

Carriers Act, 1830 .

In section 3 the words “, which receipt shall not be liable to any stamp duty”.

14 & 15 Vict., c. 93.

Petty Sessions (Ireland) Act, 1851 .

Section 40.

38 & 39 Vict., c. 82.

National School Teachers Residences (Ireland) Act, 1875 .

Section 6.

54 & 55 Vict., c. 39.

Stamp Act, 1891.

Section 6;

In section 7 (inserted by the Finance Act, 1984 ) the words “of an amount not exceeding 7p” and the words “not appropriated by any word or words on the face of them to any particular description of instrument”;

In section 8(1) the words “, or for any postal purpose,”;

In section 9(1)(a) the words “or uses for any postal purpose”;

Sections 10 and 23(3);

In section 32 the words from “; and the expression ‘bill of exchange payable on demand’ includes—” to end of that section;

In section 56 the words “or in perpetuity, or for any indefinite period not terminable with life” in subsection (2) and the whole of subsection (3);

In section 77 the whole of subsections (3) and (4);

Sections 83 and 84;

In section 87(1) the words “, and a reconveyance, release, discharge, surrender, re-surrender, warrant to vacate, or renunciation of any such security,”;

Section 115;

In the First Schedule, under the heading “GENERAL EXEMPTIONS FROM ALL STAMP DUTIES”, the whole of paragraph (1)(iii);

Second Schedule.

58 & 59 Vict., c. 16.

Finance Act, 1895 .

Section 12.

61 & 62 Vict., c. 46.

Revenue Act, 1898 .

Sections 7(4) and 10(3).

No. 28 of 1925.

Finance Act, 1925 .

Section 47 .

No. 25 of 1926.

Railways (Existing Officers and Servants) Act, 1926 .

Section 6 .

No. 27 of 1927.

Electricity (Supply) Act, 1927 .

Section 86 ;

In section 95 the words “, and also for the purposes of the exemption numbered 3 under the heading ‘Agreement or any memorandum of an agreement’ contained in the First Schedule to that Act”.

No. 39 of 1934.

Agricultural Co-operative Societies (Debentures) Act, 1934 .

Section 7(3) .

No. 22 of 1942.

Central Bank Act, 1942 .

Section 15(3) .

No. 21 of 1944.

Transport Act, 1944 .

In section 58 the whole of subsections (1) and (3).

No. 4 of 1945.

Tuberculosis (Establishment of Sanatoria) Act, 1945 .

Section 3 .

No. 31 of 1945.

National Stud Act, 1945 .

In section 5 the whole of subsections (1) and (2).

No. 33 of 1945.

Johnstown Castle Agricultural College Act, 1945 .

Section 9 .

No. 10 of 1946.

Turf Development Act, 1946 .

Section 68 .

No. 33 of 1949.

Irish News Agency Act, 1949 .

In section 4 the whole of subsections (1) and (2).

No. 12 of 1950.

Transport Act, 1950 .

In section 67 the whole of subsections (1) and (3).

No. 11 of 1953.

Grass Meal (Production) Act, 1953 .

Section 4(1) .

No. 10 of 1954.

Consular Conventions Act, 1954 .

Section 10 .

No. 5 of 1955.

Tourist Traffic Act, 1955 .

Section 15 .

No. 24 of 1957.

Scholarship Exchange (Ireland and the United States of America) Act, 1957 .

Section 17 .

No. 30 of 1959.

Johnstown Castle Agricultural College (Amendment) Act, 1959 .

Section 11 .

No. 36 of 1959.

Shannon Free Airport Development Company Limited Act, 1959 .

Section 7 .

No. 8 of 1962.

State Lands (Workhouses) Act, 1962 .

Section 2(6) .

No. 32 of 1963.

National Building Agency Limited Act, 1963 .

Section 5 .

No. 33 of 1963.

Companies Act, 1963 .

Section 337(2) .

No. 4 of 1966.

Air Companies Act, 1966 .

Section 19 .

No. 8 of 1966.

National Bank Transfer Act, 1966 .

Section 7 .

No. 17 of 1966.

Finance Act, 1966 .

Section 20 .

No. 21 of 1969.

Finance Act, 1969 .

Subsections (2) (inserted by the Finance Act, 1976 ) and (2A) (inserted by the Finance Act, 1981 ) of section 49;

In paragraph (a) of subsection (2B) (inserted by the Finance Act, 1996 ) of section 49 the words “Notwithstanding subsections (2) and (2A) of this section,” and “(apart from the said subsections (2) and (2A))”.

No. 4 of 1970.

Nítrigin Éireann Teoranta Act, 1970 .

Section 8 .

No. 14 of 1971.

Transport (Miscellaneous Provisions) Act, 1971 .

Section 19 .

No. 21 of 1973.

Dairy Produce (Miscellaneous Provisions) Act, 1973 .

Section 3(6) .

No. 27 of 1976.

Family Home Protection Act, 1976 .

In section 14 the words “stamp duty,”.

No. 30 of 1976.

Gas Act, 1976 .

Section 35(8) .

No. 4 of 1978.

Medical Practitioners Act, 1978 .

Section 7(8) .

No. 32 of 1981.

Youth Employment Agency Act, 1981 .

Section 29(1) .

No. 11 of 1984.

Wool Marketing Act, 1984 .

Section 3(8) .

No. 9 of 1985.

Dentists Act, 1985 .

Section 7(8) .

No. 18 of 1985.

Nurses Act, 1985 .

Section 7(8) .

No. 15 of 1987.

Labour Services Act, 1987 .

Section 27 .

No. 34 of 1987.

Dublin Transport Authority (Dissolution) Act, 1987 .

Section 6 .

No. 18 of 1988.

Agriculture (Research, Training and Advice) Act, 1988 .

Section 29 .

No. 28 of 1988.

Housing Act, 1988 .

Section 4(2)(b) .

No. 9 of 1989.

Bord na gCapall (Dissolution) Act, 1989 .

Section 2(8) .

No. 10 of 1990.

Finance Act, 1990 .

In section 114 the words “In addition to the provisions of section 14 of the Family Home Protection Act, 1976 (which relates to exemption from stamp duty and certain fees on creation of a joint tenancy in a family home)”.

No. 31 of 1990.

Fóir Teoranta (Dissolution) Act, 1990 .

Section 6 .

No. 13 of 1991.

Finance Act, 1991 .

Section 104(3)(a) (inserted by the Finance Act, 1992 ).

No. 30 of 1991.

Industrial Development (Amendment) Act, 1991 .

Section 6 .

No. 9 of 1992.

Finance Act, 1992 .

In section 212(2) (a) the words “or section 14 of the Family Home Protection Act, 1976 ,”.

No. 15 of 1992.

Dublin Institute of Technology Act, 1992 .

Section 19(7) .

No. 16 of 1992.

Regional Technical Colleges Act, 1992 .

Section 18(7) .

No. 19 of 1993.

Industrial Development Act, 1993 .

Section 17 .

No. 18 of 1994.

Irish Horseracing Industry Act, 1994 .

Section 76 .

No. 25 of 1994.

Milk (Regulation of Supply) Act, 1994 .

Section 3(8) .

No. 28 of 1995.

Industrial Development Act, 1995 .

Section 4(7) .

No. 35 of 1995.

Energy (Miscellaneous Provisions) Act, 1995 .

Section 14(5) .