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.