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S.I. No. 233/2012 - Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 3rd July, 2012.

The Revenue Commissioners, in exercise of the powers conferred on them by section 17A (inserted by section 111 of the Finance Act 2008 (No. 3 of 2008)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) hereby make the following regulations:

1. These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012.

2. The Stamp Duty (E-stamping of Instruments) Regulations 2009 ( S.I. No. 476 of 2009 ) are amended in Regulation 1 by inserting the following after paragraph (2):

“(3) These Regulations shall not apply to instruments executed on or after 7 July 2012.”.

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GIVEN under my hand,

29 June 2012.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

The purpose of the Regulations is to provide that the Stamp Duty (E-Stamping of Instruments) Regulations 2009 (S. I. No. 476 of 2009) do not apply to instruments executed on or after 7 July 2012.