Finance Act, 1962


Stamp Duties.

Amendment of section 13 of Finance (No. 2) Act, 1947.

15.—Subsection (4) of section 13 of the Finance (No. 2) Act, 1947 , is hereby amended—

(i) by the insertion at the end of paragraph (a) after “or” of “in the case of property which is being acquired for private residential purposes and which does not include land exceeding five acres in extent, there is a recommendation (which shall be an excepted matter for the purposes of section 12 of the Land Act, 1950) of any two Lay Commissioners of the Land Commission to the Revenue Commissioners for their application in relation to the conveyance or transfer, or”; and

(ii) by the deletion of subparagraph (ii) of paragraph (b).