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Dáil Éireann díospóireacht -
Wednesday, 14 Jun 1972

Vol. 261 No. 9

Ceisteanna—Questions. Oral Answers. - Stamp Duty Payment.

34.

asked the Minister for Finance if he is aware of the difficulty, expense and inconvenience caused to the public by the existing regulation requiring the payment of duty on administration bonds in district probate registries to be made by impressed stamp on the bond; and if he will amend or make the appropriate representations to amend the regulations so as to make possible the payment of the stamp duty on such bonds by way of probate court adhesive stamp or ordinary postage stamp.

Bonds on obtaining letters of administration were exempted from stamp duty by section 40 of the Finance Act, 1970, which substituted a new Schedule for the First Schedule to the Stamp Act, 1891. The section applies to instruments executed on or after August 5, 1970.

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