Finance Act, 1995

Amendment of section 208 (location of insurance risk for stamp duty purposes) of Finance Act, 1992.

147.Section 208 of the Finance Act, 1992 , is hereby amended by the substitution of the following paragraph for paragraph (d):

“(d) in any other case, if the policyholder has his or her habitual residence in the State, or where the policyholder is a legal person other than an individual, if the policyholder's establishment (being an establishment within the meaning set out in Article 4 (1) of the European Communities (Non-Life Insurance) (Amendment) (No. 2) Regulations, 1991 ( S.I. No. 142 of 1991 )) to which the policy relates is situated in the State.”.