First Previous (PART V. Confirmation of Agreement.) Next (PART VII. Miscellaneous and General.)

19 1960



Stamp Duties.

Exemption from stamp duty on certain bills of exchange.

35. —The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading beginning “Bill of Exchange—Payable on demand”:

“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of tax in accordance with paragraph (1) of Regulation 31 of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).”

Termination of stamp duty on passports.

36. —The stamp duty charged by the Stamp Act, 1891, on passports shall cease to be chargeable.

Use of adhesive stamps on certain copies and extracts.

37. —Notwithstanding section 2 of the Stamp Act, 1891, the stamp duty upon any attested or otherwise authenticated copy or extract of or from—

(a) an original will, testament, or codicil,

(b) the probate or probate copy of a will or codicil, or

(c) any letters of administration or any confirmation of a testament,

issued forth of a District Probate Registry may be denoted by an adhesive stamp, which is to be cancelled by the District Probate Registrar before the issue of the copy or extract.