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Location of insurance risk for stamp duty purposes.
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208.—For the purpose of charging stamp duty, the risk to which a policy of insurance or a policy of life insurance relates shall be deemed to be located in the State—
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(a) where the insurance relates either to buildings or to buildings and their contents, in so far as the contents are covered by the same insurance policy, if the property is situated in the State;
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(b) where the insurance relates to vehicles of any kind, if such vehicles are registered in the State;
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(c) in the case of policies of a duration of four months or less covering travel or holiday risks, if the policyholder took out the policy in the State;
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(d) in any other case, if the policyholder has his habitual residence in the State.
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