Finance Act, 1996
Exemption from stamp duty of Community trade marks and international trade marks. |
118.—(1) In this section “Community trade mark” and “international trade mark” have the same meanings, respectively, as they have in section 56 and section 58 of the Trade Marks Act, 1996 . | |
(2) Stamp duty shall not be chargeable on an instrument relating to a Community trade mark or an international trade mark, or an application for any such mark, by reason only of the fact that such a mark has legal effect in the State. |