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Dáil Éireann díospóireacht -
Tuesday, 8 Jul 1969

Vol. 241 No. 2

Committee on Finance. - Resolution No. 10: Stamp Duties.

I move:

(1) That the stamp duties chargeable on conveyances or transfers of lands, tenements and hereditaments under the heading "Conveyance or Transfer on sale of any property" 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 amount or value of the consideration in lieu of the rates immediately theretofore chargeable.

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

(a) in any case where the amount or value of the consideration does not exceed six thousand pounds and the instrument 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 exceeds six thousand pounds;

(b) in any case where the amount or value of the consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument 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 exceeds fifty thousand pounds.

I should explain that this refers to stamp duties.

It is in the other Act.

It must come in here as a preliminary Resolution.

Question put and agreed to.
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