Finance Act, 1935


Miscellaneous and General.

Amendment of Section 42 of the Finance Act, 1920.

35.—So much of sub-section (3) of section 42 (which provides for the reduction of stamp duty in the case of certain transfers of marketable securities) of the Finance Act, 1920 , as defines the meaning of the word “dealer” for the purposes of that section is hereby repealed, and in lieu thereof it is hereby enacted that, for the purposes of the said section, the word “dealer” means a person who is a member of a stock exchange in Saorstát Eireann and is recognised by the Committee of that stock exchange as carrying on the business of a dealer.