Finance Act, 1972


Stamp Duties

Stamp duty on loan capital.

34.—(1) Section 8 of the Finance Act, 1899 , shall not operate so as to require a company registered or established in the State or a board established by or under an Act of the Oireachtas or the Oireachtas of Saorstát Éireann to deliver to the Revenue Commissioners any statement or to pay any stamp duty under that section in respect of loan stock that is issued by the company or board, as the case may be, and the payment of the interest on which is guaranteed by the Minister for Finance.

(2) This section shall have and be deemed to have had effect as on and from the 1st day of April, 1972.