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Dáil Éireann debate -
Wednesday, 7 May 1969

Vol. 240 No. 5

Financial Resolutions. - Financial Resolution No. 11: Stamp Duties.

I move:

(1) That the stamp duties chargeable under paragraph (3) of the heading "Lease or Tack" in the First Schedule to the Stamp Act, 1891, as amended by subsequent enactments, shall, on and after the 1st day of August, 1969, be at the rate of two pounds ten shillings for every fifty pounds or fractional part of fifty pounds of the consideration other than rent in lieu of the rates immediately theretofore chargeable.

(2) That paragraph (1) of this Resolution shall not apply—

(a) in any case where the consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds;

(b) in any case where the consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds.

This relates to leases.

It applies to a fine on a lease.

Question put and agreed to.
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