S.I. No. 273/1973 - Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order, 1973.

S.I. No. 273 of 1973.

IMPOSITION OF DUTIES (NO. 210) (STAMP DUTY ON CERTAIN INSTRUMENTS) ORDER, 1973.

The Government, in exercise of the powers conferred on them by section 1 of the Imposition of Duties Act, 1957 (No. 7 of 1957), and section 22 of the Finance Act, 1962 (No. 15 of 1962) hereby order as follows:

1. This Order may be cited as the Imposition of Duties (No. 210) (Stamp Duty on Certain Instruments) Order, 1973.

2. The variation in the rate of duty payable under section 50 of the Finance Act, 1969 (No. 21 of 1969), effected by the Imposition of Duties (No. 206) (Stamp Duty on Certain Instruments) Order, 1973 ( S.I. No. 140 of 1973 ), and by section 65 of the Finance Act, 1973 (No. 19 of 1973), shall apply only in relation to the construction, alteration or enlargement of a building situated in the area comprising the county borough of Dublin and the county of Dublin, including the borough of Dún Laoghaire.

GIVEN under the Official Seal of the Government, this 21st day of September, 1973.

LIAM MAC COSGAIR,

Taoiseach.

EXPLANATORY NOTE

This Order has the effect of reducing the rate of stamp duty from 15% to the former rate of 10% on certain contracts for the construction, enlargement or improvement of office blocks in non-designated areas outside of Dublin city and county including the borough of Dún Laoghaire.

This Order comes into operation on 21 September, 1973.