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S.I. No. 317/1980 - Imposition of Duties (No. 249) (Exemption of Certain Instruments From Stamp Duty) Order, 1980.

S.I. No. 317/1980 - Imposition of Duties (No. 249) (Exemption of Certain Instruments From Stamp Duty) Order, 1980. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.

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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1980 S.I. No. 317/1980 - Imposition of Duties (No. 249) (Exemption of Certain Instruments From Stamp Duty) Order, 1980. S.I. No. 317/1980 - Imposition of Duties (No. 249) (Exemption of Certain Instruments From Stamp Duty) Order, 1980. AmendmentsLeasuithe S.I. No. 317 of 1980. IMPOSITION OF DUTIES (No. 249) (EXEMPTION OF CERTAIN INSTRUMENTS FROM STAMP DUTY) ORDER, 1980. 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. 249) (Exemption of Certain Instruments from Stamp Duty) Order, 1980. 2. Section 49 of the Finance Act, 1969 (No. 21 of 1969), is hereby amended by the insertion after subsection

(2)(inserted by the Finance Act, 1976 ) (No. 16 of 1976) of the following subsection: "(2A) Notwithstanding subsection
(2)of this section, subsection
(1)of this section shall have effect in relation to an instrument if, but (apart from the said subsection
(2)) only if, it is shown to the satisfaction of the Revenue Commissioners — ( a ) that there is in force in respect of the house to which the instrument relates a certificate of reasonable value under section 18 of the Housing (Miscellaneous Provisions) Act, 1979 (No. 27 of 1979), and ( b ) that the Minister for the Environment has certified that he is satisfied, on the basis of the information available to him at the time of so certifying, that the total floor area of the said house measured in the manner referred to in section 4
(2)(b) of that Act does not or will not exceed the maximum total floor area standing specified in regulations under the said section 4
(2)(
  1. b)and is not or will not be less than the minimum total floor area standing so specified.". 3. This Order shall be construed together as one with the Stamp Act, 1891, and the enactments amending or extending that Act. GIVEN under the Official Seal of the Government, this 14th day of October, 1980. CATHAL Ó hEOCHADH TAOISEACH. EXPLANATORY NOTE. Conveyances and transfers giving effect to the purchase of certain houses upon the erection thereof are exempt from stamp duties where certain conditions are fulfilled. This Order applies the exemption to such conveyances and transfers where — (
  2. i)a Certificate of Reasonable Value is in force in respect of a house under the Housing (Miscellaneous Provisions) Act, 1979 , and (
  3. ii)the total floor area is within the limits prescribed under that Act for payment of a grant. The Order comes into operation on the 14th day of October, 1980. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

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