Housing (Amendment) Act, 1956

Amendment of section 16 of and Second Schedule to Act of 1948.

7.—(1) Section 16 of the Act of 1948 is hereby amended by the substitution of the following subparagraph for subparagraph (ii) of paragraph (c) of subsection (1):

“(ii) in the case of reconstruction—by the person who reconstructed.”

(2) The Second Schedule to the Act of 1948 is hereby amended by the deletion in the first column of that Schedule of “for own occupation”.

(3) Subsection (1) of section 9, subsection (1) of section 10 and section 11 of the Act of 1952 are each hereby amended by the insertion of “and of which, in the case of a grant related to erection, reconstruction or purchase, he is the occupier when the erection, reconstruction or purchase is completed” after “for which a relevant grant is made”.

(4) (a) Subject as hereinafter provided, this subsection applies to every instrument giving effect to the purchase of a house upon the erection thereof.

(b) Section 13 of the Finance (No. 2) Act, 1947 (No. 33 of 1947), and section 24 of the Finance Act, 1949 (No. 13 of 1949), shall not apply to any instrument to which this subsection applies and, in lieu thereof, such stamp duties shall be chargeable as would have been chargeable if those sections had not been enacted.

(c) Paragraph (b) of this subsection shall have effect if, but only if, there is endorsed on the instrument a certificate under the seal of the Minister for Local Government that a grant under section 16 of the Act of 1948 has been or will be made in respect of the house so purchased, not being a grant to a public utility society or to the occupier of the house when erection thereof is completed.

(d) Where—

(i) an instrument has been charged with stamp duty in accordance with section 13 of the Finance (No. 2) Act, 1947 , or with section 24 of the Finance Act, 1949 ,

(ii) a person requires under section 12 of the Stamp Act, 1891, the Revenue Commissioners to express their opinion with reference to the instrument, and

(iii) it is shown to the satisfaction of the Revenue Commissioners that there could properly have been endorsed on the instrument a certificate under paragraph (c) of this subsection,

the instrument shall be deemed to have endorsed on it such certificate and to have been chargeable with duty accordingly, whether or not it has previously been stamped with a particular stamp denoting that it is duly stamped.

(e) In any such case as is referred to in paragraph (d) of this subsection, the Revenue Commissioners may repay the difference between the amount of duty actually charged on the instrument and the amount deemed to be chargeable thereon by virtue of paragraph (d) of this subsection, provided that the application for repayment is made within two years after the date of the instrument.