S.I. No. 240/1988 - Imposition of Duties (No. 289) (Exemption From Stamp Duty on Transfers of Certain Stock) Order, 1988. 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.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1988 S.I. No. 240/1988 - Imposition of Duties (No. 289) (Exemption From Stamp Duty on Transfers of Certain Stock) Order, 1988. S.I. No. 240/1988 - Imposition of Duties (No. 289) (Exemption From Stamp Duty on Transfers of Certain Stock) Order, 1988. AmendmentsLeasuithe S.I. No. 240 of 1988. IMPOSITION OF DUTIES (No. 289) (EXEMPTION FROM STAMP DUTY ON TRANSFERS OF CERTAIN STOCK) ORDER, 1988. The Government, in exercisee 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. 289) (Exemption from Stamp Duty on Transfers of Certain Stock) Order, 1988. 2. This Order shall have effect with respect to any instrument executed on or after the 27th day of June, 1988. 3. Section 44 of the Finance Act, 1970 (No. 14 of 1970), is hereby amended by the substitution of the following subsection for subsection
(1): '
(1)In this section 'stock' means— ( a ) any loan stock of a company registered or established in the State or a board established by or under an Act of the Oireachtas or the Oireachtas of Saorstat Éireann the payment of the interest on which is guaranteed by the Minister for Finance, or ( b ) any loan stock of the Electricity Supply Board, Bord Telecom Éireann or Irish Telecommunications Investments p.l.c. to which paragraph (a) of this subsection does not apply.".
- This Order shall be construed together with the Stamp Act, 1891, and the encatments amending or extending that Act. GIVEN under the Official Seal of the Government, this 20th day of September,
- CHARLES J. HAUGHEY, Taoiseach. EXPLANATORY NOTE. Section 44 of the Finance Act, 1970 , exempted from stamp duty transfers of loan stock the payment of interest on which is guaranteed by the Minister for Finance. This Order extends that exemption to loan stock of the Electricity Supply Board, Board Telecom Éireann or Irish Telecommunications Investments p.l.c. where the interest is not so guaranteed. This Order operates with effect from 27th of June,
- 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