Postal and Telecommunications Services Act, 1983

Postage stamps and supplementary insurance stamps.

69.—(1) All stamps which were current immediately before the vesting day for denoting duties of postage shall remain valid on and after that day.

(2) Sections 4, 6, 13 and 16 to 20 of the Stamp Duties Management Act, 1891, shall apply to postage stamps issued by the company. In those sections, references to a licence shall include references to an authorisation by the company.

(3) All postage stamps and related dies and other articles seized under section 16 or 17 of the Stamp Duties Management Act, 1891, shall be delivered to the company.

(4) The company may, with the consent of the Minister, provide for the design and issue of postage stamps.

(5) Section 9 of the Stamp Act, 1891, shall apply to postage stamps issued by the company.

(6) Section 20 of the Finance Act, 1911 , shall not apply to postage stamps issued by the company.

(7) The Revenue Commissioners shall not have or exercise any functions in relation to postage stamps issued by the company except in relation to the printing thereof at the request of the company.

(8) Where there is a suspected offence involving postage stamps or supplementary insurance stamps (within the meaning of section 247 of the Social Welfare (Consolidation) Act, 1981 )—

(a) the company may exercise the powers contained in section 18 (2) of the Stamp Duties Management Act, 1891, but only on foot of a warrant issued by a Justice of the District Court, in the case of postage stamps, and on foot of a warrant issued by the Revenue Commissioners or by a Justice of the District Court, in the case of supplementary insurance stamps, and

(b) for the purposes of the said section 18 (2) a Justice of the District Court, upon the information on oath of an officer of the company or of a member of the Garda Síochána, may grant a warrant.