S.I. No. 152/1985 - Imposition of Duties (No. 278) (Stamp Duty on Letters of Renunciation) Order, 1985. 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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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1985 S.I. No. 152/1985 - Imposition of Duties (No. 278) (Stamp Duty on Letters of Renunciation) Order, 1985. S.I. No. 152/1985 - Imposition of Duties (No. 278) (Stamp Duty on Letters of Renunciation) Order, 1985. AmendmentsLeasuithe S.I. No. 152 of 1985. IMPOSITION OF DUTIES (NO. 278) (STAMP DUTY ON LETTERS OF RENUNCIATION) ORDER, 1985. 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. 278) (Stamp Duty on Letters of Renunciation) Order, 1985. 2. This Order shall come into operation on the 11 day of June 1985, and shall not have effect in relation to any instrument executed before such coming into operation. 3.
(1)Notwithstanding the provisions of section 23 of the Finance Act, 1964 (No. 15 of 1964), any instrument which releases or renounces or has the effect of releasing or renouncing a right under a letter of allotment, or under any other document having the effect of a letter of allotment, to any share in an unquoted company shall be chargeable to stamp duty as if it were a release or renunciation of property consisting of stocks or marketable securities by reference to the Heading "RELEASE or RENUNCIATION of any property, or of any right or interest in any property" in the First Schedule (inserted by the Finance Act, 1970 (No. 14 of 1970)) to the Stamp Act, 1891, and that Schedule shall be construed accordingly.
(2)In this Article— "share" includes stock; "unquoted company" means a company none of whose shares, stocks or debentures are listed in the official list of a recognised stock exchange or dealt in on an unlisted securities market recognised by such a stock exchange.
- This Order shall be construed together with the Stamp Act, 1891, and the enactment amending or extending that Act. GIVEN under the Official Seal of the Government, this 28 day of May,
- GARRET FITZGERALD, Taoiseach. EXPLANATORY NOTE. This Order provides for the charging to stamp duty of a renunciation of a right under a letter of allotment, to stocks or shares which are not quoted on the Stock Exchange. Such renunciations are charged at the rate applicable to the transfer of securities. 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