Transport Act, 1950

Exemption from stamp duties.

67.—(1) Section 12 of the Finance Act, 1895, shall not operate so as to require the Board to deliver to the Revenue Commissioners a copy of this Act or to pay any stamp duty under that section on any copy of this Act.

(2) Stamp duty shall not be chargeable on any agreement, bond, affidavit, statutory declaration, arbitration award or other instrument made for the purposes of section 38, 39, 40 or 42.

(3) Section 8 of the Finance Act, 1899 , shall not operate so as to require the Board to deliver to the Revenue Commissioners any statement or to pay any stamp duty under that section in respect of transport stock.

(4) Stamp duty shall not be chargeable on an arrangement under section 26 or any order under section 27.

(5) The amount of all stamp duties paid by the Board on any instrument which is executed in order to supplement the transfer, effected by this Act, of the property of either dissolved undertaker or on any instrument which is executed in order to supplement any arrangement under section 26 or any order under section 27, shall be refunded to the Board out of moneys provided by the Oireachtas.