Finance Act, 1933

PART IV.

Stamp Duties.

Stamp duties in foreign currencies.

40.—Where an instrument is chargeable with ad valorem duty in respect of money in any currency other than the currency of Saorstát Eireann, such duty shall be calculated on the value of that money in Saorstát Eireann currency according to the rate of exchange current at the date of such instrument.