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S.I. No. 49/1984 - Imposition of Duties (No. 269) (Exemption of Certain Instruments From Stamp Duty) Order, 1984.

S.I. No. 49 of 1984.

IMPOSITION OF DUTIES (No. 269) (EXEMPTION OF CERTAIN INSTRUMENTS FROM STAMP DUTY) ORDER, 1984.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962), hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 269) (Exemption of Certain Instruments from Stamp Duty) Order, 1984.

2. This Order shall come into operation on the 1st day of March, 1984 and shall not have effect with respect to any instrument executed before that date.

3. Section 49 of the Finance Act, 1969 (No. 21 of 1969), is hereby amended by the insertion after subsection (2A) (inserted by the Finance Act, 1981 ) (No. 16 of 1981) of the following subsection:

"(2B) Notwithstanding subsections (2) and (2A) of this section, subsection (1) of this section shall have effect in relation to an instrument if, but (apart from the said subsections (2) and (2A)) only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for the Environment has certified that he is satisfied, on the basis of the information available to him at the time of so certifying, that the total floor area of the said house measured in the manner referred to in section 4 (2) (b) of the Housing (Miscellaneous Provisions) Act, 1979 (No. 27 of 1979) does not or will not exceed the maximum total floor area standing specified in regulations under the said section 4 (2) (b) and is not or will not be less than the minimum total floor area standing so specified.".

4. This Order shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.

GIVEN under the Official Seal of the Government, this 20th day

of February, 1984.

GARRET FITZGERALD,

Taoiseach.

EXPLANATORY NOTE.

Conveyances and transfers giving effect to the purchase of certain houses upon the erection thereof are exempt from stamp duty where certain conditions are fulfilled. This Order applies the exemption to such conveyances and transfers where the total floor area of a house is within the limits prescribed under the Housing (Miscellaneous Provisions) Act, 1979 .

The Order comes into operation on the 1st day of March, 1984.