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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012. S.I. No. 233/2012 URL: http://www.bailii.org/ie/legis/num_reg/2012/0233.html |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 3rd July, 2012. |
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The Revenue Commissioners, in exercise of the powers conferred on them by section 17A (inserted by section 111 of the Finance Act 2008 (No. 3 of 2008)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) hereby make the following regulations: |
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1. These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2012. |
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2. The Stamp Duty (E-stamping of Instruments) Regulations 2009 ( S.I. No. 476 of 2009 ) are amended in Regulation 1 by inserting the following after paragraph (2): |
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"(3) These Regulations shall not apply to instruments executed on or after 7 July 2012.". |
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GIVEN under my hand, |
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29 June 2012. |
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NIALL CODY, |
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Revenue Commissioner. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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The purpose of the Regulations is to provide that the Stamp Duty (E-Stamping of Instruments) Regulations 2009 (S. I. No. 476 of 2009) do not apply to instruments executed on or after 7 July 2012. |
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