{"html": "<div class=\"lf-doc\"><p class=\"lf-p\">SETTLEMENT. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or other hereditaments or heritable subjects, or not, or to be laid out in the purchase of lands or other hereditaments or heritable subjects or not), or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever:</p>\n<p class=\"lf-p\">For every £100, and also for any fractional part of £100, of the amount or value of the property settled or agreed to be settled 0 5 0 Exemption.</p>\n<p class=\"lf-p\">Instrument of appointment relating to any property in favour of persons specially named or described as the objects of a power of appointment, where duty has been duly paid in respect of the same property upon the settlement creating the power or the grant of representation of any will or testamentary instrument creating the power.</p>\n<p class=\"lf-p\">SHARE CERTIFICATE. FOREIGN.</p>\n<p class=\"lf-p\">See MARKETABLE SECURITY.</p>\n<p class=\"lf-p\">A duty of an amount equal to three times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.</p>\n<p class=\"lf-p\">SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer.</p>\n<p class=\"lf-p\">SUPERANNUATION ANNUITY.</p>\n<p class=\"lf-p\">See BOND, COVENANT, &amp;c.</p>\n<p class=\"lf-p\">SURRENDER, not being an instrument chargeable with duty as a conveyance on sale or a mortgage 0 10 0 TRANSFER.</p>\n<p class=\"lf-p\">See CONVEYANCE or TRANSFER.</p>\n<p class=\"lf-p\">WARRANT OF ATTORNEY to confess and enter up a judgment given as a security for the payment or repayment of money, or for the transfer or retransfer of stock See MORTGAGE, &amp;c.</p>\n<p class=\"lf-p\">GENERAL EXEMPTIONS FROM ALL STAMP DUTIES</p>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">(1)</span>Transfers of shares in (i) stocks or funds of the Government or Oireachtas, (ii) stocks or funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin, and (iii) stocks or funds of the Government or Parliament of Great Britain which are registered in the books of the Bank of Ireland in Dublin.</div>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">(2)</span>Instruments for the sale, transfer, or other disposition, either absolutely or by way of mortgage, or otherwise, of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel.</div>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">(3)</span>Testaments and testamentary instruments.</div>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">(4)</span>Bonds given to sheriffs or other persons upon the replevy of any goods or chattels, and assignments of such bonds.</div>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">(5)</span>Instruments made by to, or with the Commissioners of Public Works in Ireland.</div>\n<p class=\"lf-p\">SECOND SCHEDULE.</p>\n<p class=\"lf-p\">Enactments Repealed.</p>\n<h3 class=\"lf-part\">Section 60</h3>\n<p class=\"lf-p\">.</p>\n<p class=\"lf-p\">Session and Chapter or Number and Year Short Title Extent of Repeal 33 &amp; 34 Vict., c. 46.</p>\n<p class=\"lf-p\">Landlord and Tenant (Ireland) Act, 1870 .</p>\n<h3 class=\"lf-part\">Section 57.</h3>\n<p class=\"lf-p\">42 &amp; 43 Vict., c. 19.</p>\n<p class=\"lf-p\">Habitual Drunkards Act, 1879 .</p>\n<h3 class=\"lf-part\">Section 14.</h3>\n<p class=\"lf-p\">50 &amp; 51 Vict., c. 57.</p>\n<p class=\"lf-p\">Deeds of Arrangement Act, 1887 .</p>\n<h3 class=\"lf-part\">Section 6 (2).</h3>\n<p class=\"lf-p\">54 &amp; 55 Vict., c. 39.</p>\n<p class=\"lf-p\">Stamp Act, 1891.</p>\n<p class=\"lf-p\">Sections 18 to 22, 24, 25, 27, 28, 42, 49 to 51 and 59 (4); section 61 (1) and the words “In any other case” in section 61 (2); sections 63, 65 to 68 and 75 (2); in section 78 (1) the words “or (b) any furnished dwelling-house or apartments for any definite term less than a year; and upon the duplicate or counterpart of any such instrument,”; section 82; in section 86 (1) (a) the words “Conditional surrender by way of mortgage”; section 87 (4) and (5); sections 89, 99, 101 (2), 102, 103, 111, 116 and 120. In Second Schedule, the Second Part.</p>\n<p class=\"lf-p\">58 &amp; 59 Vict., c. 16.</p>\n<p class=\"lf-p\">Finance Act, 1895 .</p>\n<p class=\"lf-p\">Sections 9 and 14.</p>\n<p class=\"lf-p\">61 &amp; 62 Vict., c. 46.</p>\n<p class=\"lf-p\">Revenue Act, 1898 .</p>\n<h3 class=\"lf-part\">Section 8.</h3>\n<p class=\"lf-p\">62 &amp; 63 Vict., c. 9.</p>\n<p class=\"lf-p\">Finance Act, 1899 .</p>\n<h3 class=\"lf-part\">Section 4.</h3>\n<p class=\"lf-p\">3 Edw. VII, c. 46.</p>\n<p class=\"lf-p\">Revenue Act, 1903 .</p>\n<h3 class=\"lf-part\">Section 7.</h3>\n<p class=\"lf-p\">5 Edw. VII, c. 4.</p>\n<p class=\"lf-p\">Finance Act, 1905 .</p>\n<h3 class=\"lf-part\">Section 5.</h3>\n<p class=\"lf-p\">6 Edw. VII, c. 20.</p>\n<p class=\"lf-p\">Revenue Act, 1906 .</p>\n<h3 class=\"lf-part\">Section 9.</h3>\n<p class=\"lf-p\">7 Edw. VII, c. 13.</p>\n<p class=\"lf-p\">Finance Act, 1907 .</p>\n<p class=\"lf-p\">Sections 6 and 11.</p>\n<p class=\"lf-p\">8 Edw. VII, c. 16.</p>\n<p class=\"lf-p\">Finance Act, 1908 .</p>\n<h3 class=\"lf-part\">Section 5.</h3>\n<p class=\"lf-p\">10 Edw. VII, c. 8.</p>\n<p class=\"lf-p\">Finance (1909–10) Act, 1910 .</p>\n<p class=\"lf-p\">Sections 73 and 75 to 79.</p>\n<p class=\"lf-p\">1 Geo. V, c. 2.</p>\n<p class=\"lf-p\">Revenue Act, 1911 .</p>\n<h3 class=\"lf-part\">Section 15.</h3>\n<p class=\"lf-p\">1 &amp; 2 Geo. V, c. 48.</p>\n<p class=\"lf-p\">Finance Act, 1911 .</p>\n<h3 class=\"lf-part\">Section 13.</h3>\n<p class=\"lf-p\">7 &amp; 8 Geo. V, c. 31.</p>\n<p class=\"lf-p\">Finance Act, 1917 .</p>\n<h3 class=\"lf-part\">Section 30.</h3>\n<p class=\"lf-p\">10 &amp; 11 Geo. V, c. 18.</p>\n<p class=\"lf-p\">Finance Act, 1920 .</p>\n<p class=\"lf-p\">Sections 34, 36, 38 and 40.</p>\n<p class=\"lf-p\">No. 35 of 1926.</p>\n<p class=\"lf-p\">Finance Act, 1926 .</p>\n<h3 class=\"lf-part\">Section 38.</h3>\n<p class=\"lf-p\">No. 5 of 1929.</p>\n<p class=\"lf-p\">Finance (Customs and Stamp Duties) Act, 1929 .</p>\n<h3 class=\"lf-part\">Section 5 (2).</h3>\n<p class=\"lf-p\">No. 32 of 1929.</p>\n<p class=\"lf-p\">Finance Act, 1929 .</p>\n<h3 class=\"lf-part\">Section 35.</h3>\n<p class=\"lf-p\">No. 31 of 1931.</p>\n<p class=\"lf-p\">Finance Act, 1931 .</p>\n<h3 class=\"lf-part\">Section 31.</h3>\n<p class=\"lf-p\">No. 15 of 1933.</p>\n<p class=\"lf-p\">Finance Act, 1933 .</p>\n<h3 class=\"lf-part\">Section 42.</h3>\n<p class=\"lf-p\">No. 14 of 1940.</p>\n<p class=\"lf-p\">Finance Act, 1940 .</p>\n<h3 class=\"lf-part\">Section 30 (3) (e).</h3>\n<p class=\"lf-p\">No. 15 of 1947.</p>\n<p class=\"lf-p\">Finance Act, 1947 .</p>\n<h3 class=\"lf-part\">Section 18.</h3>\n<p class=\"lf-p\">No. 33 of 1947.</p>\n<p class=\"lf-p\">Finance (No. 2) Act, 1947 .</p>\n<h3 class=\"lf-part\">Section 13.</h3>\n<p class=\"lf-p\">No. 12 of 1948.</p>\n<p class=\"lf-p\">Finance Act, 1948 .</p>\n<h3 class=\"lf-part\">Section 12.</h3>\n<p class=\"lf-p\">No. 13 of 1949.</p>\n<p class=\"lf-p\">Finance Act, 1949 .</p>\n<h3 class=\"lf-part\">Section 24 (1), (2) and (3) and sections 25 and 27.</h3>\n<p class=\"lf-p\">No. 18 of 1950.</p>\n<p class=\"lf-p\">Finance Act, 1950 .</p>\n<p class=\"lf-p\">Sections 17 and 18.</p>\n<p class=\"lf-p\">No. 15 of 1951.</p>\n<p class=\"lf-p\">Finance Act, 1951 .</p>\n<p class=\"lf-p\">Sections 17 to 20.</p>\n<p class=\"lf-p\">No. 14 of 1952.</p>\n<p class=\"lf-p\">Finance Act, 1952 .</p>\n<p class=\"lf-p\">Sections 20 and 21.</p>\n<p class=\"lf-p\">No. 21 of 1953.</p>\n<p class=\"lf-p\">Finance Act, 1953 .</p>\n<p class=\"lf-p\">Sections 13 and 14.</p>\n<p class=\"lf-p\">No. 22 of 1954.</p>\n<p class=\"lf-p\">Finance Act, 1954 .</p>\n<p class=\"lf-p\">Sections 24 to 27.</p>\n<p class=\"lf-p\">No. 13 of 1955.</p>\n<p class=\"lf-p\">Finance Act, 1955 .</p>\n<p class=\"lf-p\">In section 17, subparagraph (b) (i).</p>\n<p class=\"lf-p\">No. 22 of 1956.</p>\n<p class=\"lf-p\">Finance Act, 1956 .</p>\n<h3 class=\"lf-part\">Section 29.</h3>\n<p class=\"lf-p\">No. 47 of 1956.</p>\n<p class=\"lf-p\">Finance (Miscellaneous Provisions) Act, 1956 .</p>\n<h3 class=\"lf-part\">Section 24 (b), (c) and (d).</h3>\n<p class=\"lf-p\">No. 20 of 1957.</p>\n<p class=\"lf-p\">Finance Act, 1957 .</p>\n<h3 class=\"lf-part\">Section 24.</h3>\n<p class=\"lf-p\">No. 25 of 1958.</p>\n<p class=\"lf-p\">Finance Act, 1958 .</p>\n<h3 class=\"lf-part\">Section 58.</h3>\n<p class=\"lf-p\">No. 14 of 1959.</p>\n<p class=\"lf-p\">Fisheries (Consolidation) Act, 1959 .</p>\n<h3 class=\"lf-part\">Section 294 (4).</h3>\n<p class=\"lf-p\">No. 18 of 1959.</p>\n<p class=\"lf-p\">Finance Act, 1959 .</p>\n<h3 class=\"lf-part\">Section 75 (1), (2), (3) and (4) (c).</h3>\n<p class=\"lf-p\">No. 19 of 1960.</p>\n<p class=\"lf-p\">Finance Act, 1960 .</p>\n<p class=\"lf-p\">Sections 35 and 37.</p>\n<p class=\"lf-p\">No. 23 of 1963.</p>\n<p class=\"lf-p\">Finance Act, 1963 .</p>\n<p class=\"lf-p\">Sections 44 and 49 (6).</p>\n<p class=\"lf-p\">No. 7 of 1968.</p>\n<p class=\"lf-p\">Finance (Miscellaneous Provisions) Act, 1968 .</p>\n<h3 class=\"lf-part\">Section 10.</h3>\n<p class=\"lf-p\">No. of 21 1969.</p>\n<p class=\"lf-p\">Finance Act, 1969 .</p>\n<p class=\"lf-p\">Sections 47 and 48.</p>\n<p class=\"lf-p\">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</p></div>", "next": 0}