Irish Land Act, 1909

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Remission of stamp duty.

6 Edw. 7. c. 37.

62 & 63 Vict. c. 9.

10.—(1) The exemption from stamp duty given by section twenty-three of the Labourers (Ireland) Act, 1906, shall extend to any stamp duty payable on any mortgage or other security given by a rural district council in respect of an advance by the Irish Land Commission under section sixteen of that Act, or payable under section eight of the Finance Act, 1899, in respect of such an advance as being loan capital within the meaning of that section.

(2) The Commissioners of Inland Revenue may remit any such duty which has become payable since the commencement of the Labourers (Ireland) Act, 1906, and return any such duty which has been paid since that date and before the passing of this Act.

(3) The exemption from stamp duty under section fifty of the Act of 1903 shall extend to any instruments the stamp duty on which is payable as expenses of the Land Commission in the same manner as it applies to the instruments mentioned in that section.