15 1998

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Uimhir 15 de 1998


AN tACHT AIRGEADAIS (UIMH. 2), 1998


RIAR NA nALT

CUID 1

Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil

Alt

1.

Cánachas ar chíosanna agus ar íocaíochtaí áirithe eile.

2.

Srian le faoiseamh i leith iasachtaí a caitheadh ag fáil leasa i gcuideachtaí agus i gcomhpháirtíochtaí.

3.

Ráta cánach gnóchan caipitiúil ar dhiúscairtí áirithe talún forbraíochta.

4.

Leasú ar alt 372L (léiriú (Caibidil 8)) den Acht Comhdhlúite Cánacha, 1997.

CUID 2

Dleachtanna Stampa.

5.

Léiriú (Cuid 2).

6.

Tosach feidhme (Cuid 2).

7.

Leasú ar an gCéad Sceideal.

8.

Leasú ar alt 4 (instruments to be separately charged with duty in certain cases) d'Acht 1891.

9.

Leasú ar alt 58 (direction as to duty in certain cases) d'Acht 1891.

10.

Leasú ar alt 77 (directions as to duty in certain cases) d'Acht 1891.

11.

Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969.

12.

Leasú ar alt 112 (dleacht stampa ar aistrithe talún foirgníochta) den Acht Airgeadais, 1990.

13.

Leasú ar alt 121 (formhuirir) den Acht Airgeadais, 1997.

14.

Faoiseamh ó dhleacht stampa le haghaidh tithe nó árasán nua áirithe.

CUID 3

Ilghnéitheach.

15.

Cúram agus bainistiú cánacha agus dleachtanna.

16.

Gearrtheideal agus forléiriú.

AN SCEIDEAL

Dleacht Stampa ar Ionstraimí


Na hAchtanna dá dTagraítear

An tAcht um Cháin Fháltas Caipitiúil, 1976

1976, Uimh. 8

An tAcht Airgeadais, 1969

1969, Uimh. 21

An tAcht Airgeadais, 1970

1970, Uimh. 14

An tAcht Airgeadais, 1979

1979, Uimh. 11

An tAcht Airgeadais, 1983

1983, Uimh. 15

An tAcht Airgeadais, 1990

1990, Uimh. 10

An tAcht Airgeadais, 1993

1993, Uimh. 13

An tAcht Airgeadais, 1996

1996, Uimh. 9

An tAcht Airgeadais, 1997

1997, Uimh. 22

An tAcht Airgeadais, 1998

1998, Uimh. 3

Achtanna na dTithe, 1966 go 1997

Acht na dTithe (Forálacha Ilghnéitheacha), 1992

1992, Uimh. 18

An tAcht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963

1963, Uimh. 28

Stamp Act, 1891

54 & 55 Vict., c. 39

An tAcht Comhdhlúite Cánacha, 1997

1997, Uimh. 39

An tAcht um Thrácht Cuartaíochta, 1939

1939, Uimh. 24

An tAcht um Thrácht Cuartaíochta, 1957

1957, Uimh. 27

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Uimhir 15 de 1998


AN tACHT AIRGEADAIS (UIMH. 2), 1998

[An tiontú oifigiúil]

ACHT DO MHUIREARÚ AGUS D'FHORCHUR DLEACHTANNA ÁIRITHE IONCAIM INTÍRE, DO LEASÚ AN DLÍ A BHAINEANN LE hIONCAM INTÍRE AGUS DO DHÉANAMH TUILLEADH FORÁLACHA I dTAOBH AIRGEADAIS. [20 Bealtaine, 1998]

ACHTAÍTEAR AG AN OIREACHTAS MAR A LEANAS:

CUID 1

Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil

Cánachas ar chíosanna agus ar íocaíochtaí áirithe eile.

1. —(1) Amhail ar an agus ón 23ú lá d'Aibreán, 1998, leasaítear leis seo Caibidil 8 de Chuid 4 den Acht Comhdhlúite Cánacha, 1997—

(a) in alt 96(1), trí na mínithe seo a leanas a chur isteach i ndiaidh an mhínithe ar “cíos”:

“ciallaíonn ‘áitreabh cónaithe cíosa’ áitreabh cónaithe a bhfuil aon duine i dteideal cíosa nó i dteideal fáltas ó aon éasúintí ina leith;

ciallaíonn ‘áitreabh cónaithe’ aon fhoirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais agus aon fhotheach, clós, gairdín nó talamh eile a chomhghabhann nó a theachtar de ghnáth leis an bhfoirgneamh sin nó leis an gcuid sin d'fhoirgneamh.”,

agus

(b) in alt 97, tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (2):

“(2A) D'ainneoin fho-alt (2) ach faoi réir fhorálacha eile an ailt seo, ní dhéanfar asbhaint a údarú le mír (e) den fho-alt sin faoi threoir úis ar airgead a fuarthas ar iasacht agus a chaithfear, an 23ú lá d'Aibreán, 1998, nó dá éis, ar cheannach, ar fheabhsú nó ar dheisiú áitribh, ar áitreabh cónaithe é tráth ar bith le linn na bliana.

(2B) Faoi réir fho-alt (2C), ní bheidh feidhm ag fo-alt (2A) i ndáil le hús ar airgead a fuarthas ar iasacht agus a chaithfear—

(a) ar nó roimh an 31ú lá de Nollaig, 1998, ar cheannach áitribh cónaithe de bhun conartha a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998, chun an t-áitreabh sin a cheannach,

(b) ar fheabhsú nó ar dheisiú áitribh, ar áitreabh cónaithe cíosa é an 23ú lá d'Aibreán, 1998, nó arbh áitreabh cónaithe cíosa é tráth ar bith le linn na tréimhse 12 mhí dar críoch an lá sin—

(i) a raibh eastát nó leas ann ar an lá sin ag an duine is inmhuirearaithe, nó

(ii) a bhfuil nó a mbeadh an duine is inmhuirearaithe i dteideal asbhainte a údaraítear le fo-alt (2)(e) ina leith, de bhua mhír (a), faoi threoir úis ar airgead a fuarthas ar iasacht agus a chaithfear ar é a cheannach,

(c) ar cheannach, ar fheabhsú nó ar dheisiú áitribh—

(i) ar foirgneamh nó déanmhas é lena mbaineann alt 352 de bhua an foirgneamh nó déanmhas a bheith ina iostán saoire den chineál dá dtagraítear in alt 268(3), nó

(ii) ar foirgneamh nó déanmhas é is áitreabh cáilitheach de réir bhrí alt 353 de bhua an foirgneamh nó an déanmhas a bheith—

(I) ina theaghaisín saoire arna chlárú faoi Chuid III den Acht um Thrácht Cuartaíochta, 1939 , nó

(II) ina chóiríocht féinfhreastail eile a shonraítear i liosta arna fhoilsiú faoi alt 9 den Acht um Thrácht Cuartaíochta, 1957 ,

(iii) ar áitreabh cáilitheach é de réir bhrí alt 356, 357 nó 358,

(d) ar cheannach, ar fheabhsú nó ar dheisiú aon áitribh, seachas áitreabh lena mbaineann mír (c), a bhfuil a láithreán go hiomlán laistigh de limistéar tuaithe cáilitheach de réir bhrí Chaibidil 8 de Chuid 10 den Acht Comhdhlúite Cánacha, 1997, nó

(e) ar cheannach, ar fheabhsú nó ar dheisiú áitribh, seachas áitreabh lena mbaineann míreanna (c) agus (d), más rud é—

(i) gurb éard é an t-áitreabh iostán saoire, teaghaisín saoire nó cóiríocht féinfhreastail eile arna chlárú faoi Chuid III den Acht um Thrácht Cuartaíochta, 1939 , nó a shonraítear i liosta arna fhoilsiú faoi alt 9 den Acht um Thrácht Cuartaíochta, 1957 ,

(ii) go bhfuair údarás pleanála, roimh an 23ú lá d'Aibreán, 1998, iarratas ar chead pleanála chun an t-áitreabh a fhorbairt, agus

(iii) go bhfuil coinníoll sna téarmaí faoinar thug an t-údarás pleanála cead pleanála i leith fhorbairt an áitribh á rá nach féidir le haon duine úsáid a bhaint as an áitreabh le haghaidh úsáide cónaithe ar feadh níos mó ná 2 mhí féilire chomhleanúnacha aon tráth áirithe agus go bhfuil an coinníoll sin i bhfeidhm i rith na bliana.

(2C) (a) Chun críocha fho-ailt (2A) agus (2B), aon airgead a fuarthas ar iasacht agus a chaithfear an 23ú lá d'Aibreán, 1998, nó dá éis, ar fhoirgniú foirgnimh nó cuid d'fhoirgneamh, atá le húsáid nó atá oiriúnach lena úsáid mar theaghais, ar thalamh a bhfuil eastát nó leas ann ag an duine is inmhuirearaithe, mar aon le haon airgead a fuarthas ar iasacht agus a chaith an duine sin ar thalamh den sórt sin a fháil, measfar gur airgead é a fuarthas ar iasacht agus a caitheadh ar cheannach áitribh cónaithe.

(b) In aon chás ina bhfuil feidhm ag mír (a), ní bheidh feidhm ag fo-alt (2B)(a) ach amháin i gcás go gcaithfear an t-airgead ar nó roimh an 31ú lá de Nollaig, 1998, agus, maidir leis an duine is inmhuirearaithe—

(i) go bhfuil, roimh an 23ú lá d'Aibreán, 1998—

(I) eastát nó leas i dtalamh aige nó aici, nó

(II) conradh a fianaíodh i scríbhinn déanta aige nó aici chun eastát nó leas i dtalamh a fháil,

agus

(ii) i leith aon fhoirgnimh nó cuid d'aon fhoirgneamh atá le húsáid nó atá oiriúnach lena úsáid mar theaghais agus atá le foirgniú ar an talamh sin—

(I) go bhfuil conradh a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998, déanta aige nó aici chun an foirgneamh sin nó an chuid sin den fhoirgneamh sin a fhoirgniú, nó

(II) mura bhfuil conradh den sórt sin ann, go gcruthaíonn sé nó sí do na Coimisinéirí Ioncaim gur leagadh an bhunsraith don fhoirgneamh sin nó don chuid sin den fhoirgneamh sin ina hiomláine roimh an 23ú lá d'Aibreán, 1998.

(2D) Más rud é—

(a) maidir le haon áitreabh a bhfuil an duine is inmhuirearaithe i dteideal cíosa nó i dteideal fáltas ó aon éasúint ina leith, gurb éard é áitreabh cónaithe, go páirteach, agus áitreabh nach áitreabh cónaithe, go páirteach, agus

(b) go bhfuil feidhm ag fo-alt (2A),

ansin, is é a bheidh i méid na hasbhainte a údaraítear faoi fho-alt (2)(e) faoi threoir úis ar airgead a fuarthas ar iasacht agus a caitheadh ar cheannach, ar fheabhsú nó ar dheisiú an áitribh sin méid an úis ar an gcuid sin den airgead a fuarthas ar iasacht is féidir, ar bhonn cóir réasúnach, a chur síos don chuid sin den áitreabh nach áitreabh cónaithe í.

(2E) D'ainneoin aon ní san alt seo, más rud é, maidir le háitreabh a bhfuil an duine is inmhuirearaithe i dteideal cíosa nó i dteideal fáltas ó aon éasúint ina leith, gurb é aon-áit nó príomh-áit chónaithe an duine sin é aon tráth an 23ú lá d'Aibreán, 1998, nó dá éis, ní údarófar asbhaint le fo-alt (2)(e) faoi threoir aon úis is iníoctha d'aon bhliain nó cuid de bhliain dar tosach dáta tar éis an dáta nach aon-áit nó príomh-áit chónaithe an duine sin a thuilleadh an t-áitreabh.”.

(2) Leasaítear leis seo alt 71 den Acht Comhdhlúite Cánacha, 1997, tríd an méid seo a leanas a chur isteach i ndiaidh fho-alt (4):

“(4A) Chun críocha fho-alt (4), beidh feidhm ag alt 97 ionann is dá mba thagairtí don 7ú lá de Bhealtaine, 1998, tagairtí don 23ú lá d'Aibreán, 1998, i bhfo-ailt (2A), (2B), (2C) agus (2E) den alt sin.”.

Srian le faoiseamh i leith iasachtaí a caitheadh ag fáil leasa i gcuideachtaí agus i gcomhpháirtíochtaí.

2. —Leasaítear leis seo Caibidil 3 de Chuid 8 den Acht Comhdhlúite Cánacha, 1997, tríd an alt seo a leanas a chur isteach i ndiaidh alt 248—

“248A.—(1) San alt seo—

tá le ‘tréimhse inmhuirearaithe’ an bhrí chéanna atá leis in alt 321(2);

tá le ‘áitreabh’ agus ‘áitreabh cónaithe cíosa’ na bríonna céanna atá leo, faoi seach, in alt 96.

(2) Más rud é—

(a) go ndéanfar iasacht, ar iasacht í lena mbaineann alt 247, 248 nó 253, a chaitheamh an 7ú lá de Bhealtaine, 1998, nó dá éis, chun airgead a íoc chun aon cheann de na críocha a shonraítear sna hailt sin, agus

(b) go n-úsáidtear an t-airgead a íoctar amhlaidh, go hiomlán nó go páirteach, go díreach nó go neamhdhíreach—

(i) ar cheannach, ar fheabhsú nó ar dheisiú áitribh, nó

(ii) chun iasacht a úsáideadh ar cheannach, ar fheabhsú nó ar dheisiú áitribh a aisíoc,

ansin, déanfar an faoiseamh a thabharfar do thréimhse inmhuirearaithe faoi na hailt sin i leith na hiasachta sin a laghdú, d'aon tréimhse inmhuirearaithe ina bhfuil an t-áitreabh tráth ar bith ina áitreabh cónaithe cíosa, den ús is inchurtha síos do cibé méid den airgead a úsáidtear chun na gcríoch a shonraítear i bhfomhíreanna (i) agus (ii) de mhír (b).”.

Ráta cánach gnóchan caipitiúil ar dhiúscairtí áirithe talún forbraíochta.

3. —Leasaítear leis seo an tAcht Comhdhlúite Cánacha, 1997, tríd an alt seo a leanas a chur in ionad alt 649A (a cuireadh isteach le halt 65 den Acht Airgeadais, 1998 ):

“Diúscairtí iomchuí: ráta muirir.

649A.—(1) D'ainneoin fho-alt (3) d'alt 28, agus faoi réir fho-alt (2), is é an ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe a fhabhróidh chuig duine as diúscairt iomchuí—

(a) faoi réir mhír (b), i gcás diúscartha an 3ú lá de Nollaig, 1997, nó dá éis, 40 faoin gcéad, agus

(b) i gcás diúscartha talún, an 6ú lá d'Aibreán, 2002, nó dá éis, ar talamh é atá, de réir cuspóra forbartha (mar a chuirtear in iúl i bplean forbartha an údaráis pleanála lena mbaineann), lena úsáid d'aon toisc nó go príomha chun críocha cónaithe, 60 faoin gcéad.

(2) (a) Ní bheidh feidhm ag fo-alt (1) maidir le diúscairt iomchuí lena mbaineann an fo-alt seo agus, dá réir sin, is é a bheidh sa ráta cánach gnóchan caipitiúil i leith gnóchain inmhuirearaithe as diúscairt iomchuí den sórt sin an ráta a shonraítear i bhfo-alt (3) d'alt 28.

(b) Beidh feidhm ag an bhfo-alt seo maidir le diúscairt iomchuí—

(i) dá dtagraíonn alt 650, nó

(ii) ar diúscairt talún í, tráth ar bith sa tréimhse dar tosach an 23ú lá d'Aibreán, 1998, agus dar críoch an 5ú lá d'Aibreán, 2002—

(I) chuig údarás tithíochta (de réir bhrí alt 23 d'Acht na dTithe (Forálacha Ilghnéitheacha), 1992), ar talamh í a shonraítear i ndeimhniú i scríbhinn arna thabhairt ag an údarás tithíochta mar thalamh atá ag teastáil ón údarás tithíochta chun críocha Achtanna na dTithe, 1966 go 1997, nó

(II) a mbeidh cead le haghaidh forbartha cónaithe faoi alt 26 den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 , tugtha ina leith go léir, an tráth a rinneadh an diúscairt, agus nach bhfuil deireadh leis an gcead sin, seachas—

(A) diúscairt ag aon duine (‘an diúscróir') chuig duine atá bainteach leis an diúscróir, nó

(B) diúscairt talún faoi chonradh iomchuí i ndáil leis an diúscairt.

(3) San alt seo—

tá le ‘plean forbartha’ an bhrí a shanntar dó leis an Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 ;

tá le ‘údarás pleanála’ an bhrí a shanntar dó le halt 2(2) den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 ;

ciallaíonn ‘conradh iomchuí', i ndáil le diúscairt talún, conradh nó comhshocrú eile faoina ndéantar an talamh a dhiúscairt ar choinníoll go dtabharfar cead le haghaidh forbartha, seachas cead le haghaidh forbartha cónaithe, faoi alt 26 den Acht Rialtais Áitiúil (Pleanáil agus Forbairt), 1963 , i leith na talún;

folaíonn ‘forbairt chónaithe’ aon fhorbairt atá coimhdeach leis an bhforbairt agus atá riachtanach le haghaidh phleanáil agus fhorbairt chuí an limistéir áirithe sin.”.

Leasú ar alt 372L (léiriú (Caibidil 8)) den Acht Comhdhlúite Cánacha, 1997.

4. —Leasaítear leis seo alt 372L (a cuireadh isteach le halt 77 den Acht Airgeadais, 1998 ) den Acht Comhdhlúite Cánacha, 1997, tríd an méid seo a leanas a chur in ionad an mhínithe ar “tréimhse cháilitheach”:

“ciallaíonn ‘tréimhse cháilitheach'—

(a) chun críocha ailt 372M, 372N agus 372O, an tréimhse dar tosach cibé lá a cheapfaidh an tAire Airgeadais le hordú agus dar críoch an 31ú lá de Nollaig, 2001, agus

(b) chun críocha ailt 372P, 372Q, 372R agus 372S, an tréimhse dar tosach an 1ú lá de Mheitheamh, 1998, agus dar críoch an 31ú lá de Nollaig, 2001;”.

CUID 2

Dleachtanna Stampa

Léiriú (Cuid 2).

5. —Sa Chuid seo—

ciallaíonn “Acht 1891” an Stamp Act, 1891;

ciallaíonn “na Coimisinéirí” na Coimisinéirí Ioncaim;

ciallaíonn “an Chéad Sceideal” an Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 , agus le hachtacháin dá éis) a ghabhann le hAcht 1891.

Tosach feidhme (Cuid 2).

6. —(1) Faoi réir fho-alt (2), beidh éifeacht leis an gCuid seo maidir le hionstraimí a fhorghníomhófar an 23ú lá d'Aibreán, 1998, nó dá éis.

(2) Ní bheidh feidhm ag ailt 11, 12 agus 14 maidir le haon ionstraim a fhorghníomhófar roimh an 1ú lá d'Eanáir, 1999, má tá ráiteas san ionstraim, i cibé foirm a shonróidh na Coimisinéirí, á dheimhniú gur forghníomhaíodh an ionstraim de bhun conartha a fianaíodh i scríbhinn roimh an 23ú lá d'Aibreán, 1998.

(3) Measfar gurb ionann deimhniú mícheart a thabhairt chun críocha fho-alt (2) agus ráiteas mícheart a sheachadadh chun críocha alt 94 den Acht Airgeadais, 1983 .

Leasú ar an gCéad Sceideal.

7. —Leasaítear leis seo an Chéad Sceideal—

(a) tríd an gCeannteideal atá leagtha amach i gCuid 1 den Sceideal a chur in ionad an Cheannteidil (arna leasú leis an Acht Airgeadais, 1997) “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”, agus

(b) trí na fomhíreanna atá leagtha amach i gCuid 2 den Sceideal a chur in ionad fhomhír (a) de mhír (3) (a cuireadh isteach leis an Acht Airgeadais, 1997) den Cheannteideal “LEASE”.

Leasú ar alt 4 (instruments to be separately charged with duty in certain cases) d'Acht 1891.

8. —Leasaítear leis seo alt 4 d'Acht 1891 tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):

“(c) Without prejudice to the generality of paragraphs (a) and (b), where the consideration (other than rent) for the sale or lease of any property is partly attributable to residential property and partly attributable to property which is not residential property the instrument of conveyance or transfer or lease shall be chargeable to ad valorem stamp duty on the basis that it is a separate conveyance or transfer or lease of residential property to the extent that that consideration is attributable to residential property and also a separate conveyance or transfer or lease of property which is not residential property to the extent that that consideration is attributable to property which is not residential property.”.

Leasú ar alt 58 (direction as to duty in certain cases) d'Acht 1891.

9. —Leasaítear leis seo alt 58 d'Acht 1891 tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A) (a cuireadh isteach leis an Acht Airgeadais, 1997):

“(1A) Where—

(a) any property which consists partly of an interest in residential property is sold to any person and the sale (hereinafter in this subsection referred to as the first-mentioned sale') does not form part of a larger transaction or of a series of transactions, or

(b) the sale to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,

the consideration attributable to the first-mentioned sale and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—

(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the sale which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and

(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the sale, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.

Leasú ar alt 77 (directions as to duty in certain cases) d'Acht 1891.

10. —Leasaítear leis seo alt 77 d'Acht 1891 tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1997):

“(6) Where—

(a) any property which consists partly of an interest in residential property is leased to any person and that lease (hereinafter in this subsection referred to as ‘the first-mentioned lease') does not form part of a larger transaction or of a series of transactions, or

(b) the lease to any person of property consisting in whole or in part of such an interest forms part of a larger transaction or of a series of transactions,

the consideration attributable to the first-mentioned lease and the aggregate consideration (other than rent) attributable to that larger transaction or series of transactions, as the case may be, shall be apportioned, on such basis as is just and reasonable, as between that interest in residential property and the other property or part concerned, and that aggregate consideration shall likewise be apportioned as between each other such interest (if any) comprised in that larger transaction or series of transactions and the other property or parts concerned, and notwithstanding the amount or value of the consideration set forth in any instrument—

(i) the consideration so apportioned to that interest shall be deemed to be the amount or the value of the consideration for the lease which is attributable to that interest and the consideration so apportioned to the aggregate of all such interests comprised in that larger transaction or series of transactions shall be deemed to be the amount or value of that aggregate consideration which is attributable to residential property, and

(ii) the consideration so apportioned to the other property or part or parts concerned shall be deemed to be the amount or value of the consideration for the lease, or of that aggregate consideration, as the case may be, which is attributable to property which is not residential property.”.

Leasú ar alt 49 (ionstraimí áirithe a bheith díolmhaithe ó dhleacht stampa) den Acht Airgeadais, 1969 .

11. —Leasaítear leis seo alt 49 den Acht Airgeadais, 1969

(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):

“(1) Faoi réir fho-alt (2B) den alt seo, beidh aon ionstraim a thabharfaidh éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil díolmhaithe ó gach dleacht stampa.”,

(b) i bhfo-alt (2B) (a cuireadh isteach leis an Acht Airgeadais, 1996) trí na fomhíreanna seo a leanas a chur in ionad fhomhír (i) i mír (a):

“(i) go dtugann an ionstraim éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil, agus

(ia) go mbeidh an teach cónaithe nó an t-árasán lena mbaineann ar áitiú mar aon-áit nó mar phríomháit chónaithe ag an gceannaitheoir, nó má bhíonn níos mó ná ceannaitheoir amháin ann, ag aon duine amháin nó níos mó de na ceannaitheoirí nó ag duine éigin eile i gceart an cheannaitheora nó, má bhíonn níos mó ná ceannaitheoir amháin ann, ag duine éigin eile i gceart aon duine amháin nó níos mó de na ceannaitheoirí go dtí deireadh na tréimhse 5 bliana dar tosach dáta forghníomhaithe na hionstraime nó dáta díola dá éis sin an tí cónaithe nó an árasáin sin (seachas díol nach ndéanfaí, ar leith ó alt 50 den Acht Airgeadais, 1979, an dleacht ad valorem iomlán a mhuirearú ar an gconradh lena aghaidh, dá mba thíolacas scríofa é, nó díol le cuideachta atá faoina rialú ag an díoltóir nó ag aon duine atá i dteideal leasa thairbhiúil sa teach cónaithe nó san árasán díreach roimh an díol nó le cuideachta a bheadh, i ndáil le bronntanas barúlach scaireanna sa chuideachta sin arna ghlacadh, díreach roimh an díol, ag aon duine a bhfuil teideal den sórt sin aige nó aici, faoi rialú an deontaí nó an chomharba de réir bhrí alt 16 den Acht um Cháin Fháltas Caipitiúil, 1976 , is cuma cad iad na scaireanna is ábhar don bhronntanas barúlach), cibé teagmhas acu sin is túisce a tharlóidh, agus nach bhfaighidh aon duine, ach amháin de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin sin, nó le haghaidh úsáid aon chuid de, le linn na tréimhse sin, agus”,

agus

(c) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):

“(aa) Más rud é, i ndáil le hionstraim atá díolmhaithe ó dhleacht stampa de bhua fho-alt (1) agus aon tráth le linn na tréimhse dá dtagraítear i mír (a)(ia), go bhfaigheann duine éigin, ar shlí seachas de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin lena mbaineann, nó le haghaidh úsáid aon chuid de, tiocfaidh an ceannaitheoir, nó i gcás go bhfuil níos mó ná ceannaitheoir amháin ann, gach ceannaitheoir den sórt sin—

(i) chun bheith faoi dhliteanas, i gcomhpháirt agus go leithleach, fíneáil a íoc leis na Coimisinéirí Ioncaim is comhionann le méid na dleachta a mhuirearófaí ar an gcéad ásc dá ndéanfaí an teach cónaithe nó an t-árasán a thíolacadh nó a aistriú nó a léasú le hionstraim nár bhain an t-alt seo léi, mar aon le hús ar an méid sin arna mhuirearú de réir ráta 1 faoin gcéad sa mhí nó sa chuid de mhí ón dáta a fhaightear an cíos nó an íocaíocht i gcéaduair go dtí an dáta a íoctar an fhíneáil, agus

(ii) tabharfaidh an duine a fhaigheann an cíos nó an íocaíocht fógra i dtaobh na híocaíochta do na Coimisinéirí Ioncaim, laistigh de 6 mhí tar éis dháta na híocaíochta, ar fhoirm a sholáthróidh siad, nó a cheadóidh siad, chun críocha an ailt seo, mura bhfuil a fhios ag an duine sin cheana féin go bhfuair na Coimisinéirí Ioncaim fógra den sórt sin cheana féin ó fhoinse eile.”.

Leasú ar alt 112 (dleacht stampa ar aistrithe talún foirgníochta) den Acht Airgeadais, 1990 .

12. —Leasaítear leis seo alt 112 den Acht Airgeadais, 1990

(a) i bhfo-alt (1) (a cuireadh isteach leis an Acht Airgeadais, 1993), trí na míreanna seo a leanas a chur in ionad mhíreanna (a) agus (b):

“(a) i gcás an díola sin, faoin gCeannteideal ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 , agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid is ionann agus a gcomhiomlán seo a leanas—

(i) aon chomaoin a íocadh i leith an talamh sin a dhíol, agus

(ii) aon chomaoin a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin;

(b) i gcás an léasaithe sin, faoi fhomhír (a) de mhír (3) den Cheannteideal ‘LEASE’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 , agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid is ionann agus a gcomhiomlán seo a leanas—

(i) aon chomaoin (seachas cíos) a íocadh i leith an talamh sin a léasú, agus

(ii) aon chomaoin a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin.”,

agus

(b) i mír (a) d'fho-alt (3), trí “méid na comaoine comhiomláine is inmhuirearaithe faoi fho-alt (1)” a chur in ionad “méid na comaoine comhiomláine sin”.

Leasú ar alt 121 (formhuirir) den Acht Airgeadais 1997.

13. —Leasaítear leis seo alt 121 den Acht Airgeadais, 1997, i bhfo-alt (2), tríd an gcoinníoll a ghabhann leis a scriosadh.

Faoiseamh ó dhleacht stampa le haghaidh tithe nó árasán nua áirithe.

14. —(1) (a) Más rud é, i ndáil le hionstraim lena mbaineann an fo-alt seo—

(i) go dtugann an ionstraim éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil agus nach bhfuil feidhm ag alt 49 den Acht Airgeadais, 1969 , agus alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990 , déileálfar, chun críocha dleachta ad valorem, leis an gcomaoin (seachas cíos) le haghaidh an díola amhail is gur laghdaíodh é de 75 faoin gcéad, agus

(ii) gur ionstraim í lena mbaineann alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990 , bainfidh an t-alt sin leis an ionstraim sin amhail is dá gcuirfí na míreanna seo a leanas in ionad mhíreanna (a) agus (b) d'fho-alt (1) den alt sin agus amhail is nach mbeadh feidhm ag mír (b) d'alt 12:

“(a) i gcás an díola sin, faoin gCeannteideal ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities, or a policy of insurance, or a policy of life insurance’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 , agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid arb é an ceann is mó é de na méideanna seo a leanas—

(i) aon chomaoin a íocadh i leith an talamh sin a dhíol, agus

(ii) 25 faoin gcéad de chomhiomlán na comaoine ag fomhír (i) agus na comaoine a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin;

(b) i gcás an léasaithe sin, faoin gCeannteideal ‘LEASE’ sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 , agus le hachtacháin dá éis) a ghabhann leis an Stamp Act, 1891, amhail is dá mba mhaoin chónaithe an mhaoin lena mbaineann ar mhéid arb é an ceann is mó é de na méideanna seo a leanas—

(i) aon chomaoin (seachas cíos) a íocadh i leith an talamh sin a léasú, agus

(ii) 25 faoin gcéad de chomhiomlán na comaoine ag fomhír (i) agus na comaoine a íocadh, nó a íocfar, i leith an teach cónaithe nó an t-árasán a fhoirgniú ar an talamh sin.”.

(b) Tá feidhm ag an bhfo-alt seo maidir le hionstraim ina bhfuil ráiteas, i cibé foirm a shonróidh na Coimisinéirí, á dheimhniú—

(i) maidir leis an ionstraim—

(I) go dtugann sí éifeacht do cheannach tí cónaithe nó árasáin ar é a thógáil agus nach bhfuil feidhm ag alt 49 den Acht Airgeadais, 1969 , agus alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990 , nó

(II) gur ionstraim í lena mbaineann alt 112 (arna leasú leis an Acht seo) den Acht Airgeadais, 1990 ,

agus

(ii) go mbeidh an teach cónaithe nó an t-árasán lena mbaineann ar áitiú mar aon-áit nó mar phríomh-áit chónaithe ag an gceannaitheoir, nó má bhíonn níos mó ná ceannaitheoir amháin ann, ag aon duine amháin nó níos mó de na ceannaitheoirí nó ag duine éigin eile i gceart an cheannaitheora nó, má bhíonn níos mó ná ceannaitheoir amháin ann, ag duine éigin eile i gceart aon duine amháin nó níos mó de na ceannaitheoirí go dtí deireadh na tréimhse 5 bliana dar tosach dáta forghníomhaithe na hionstraime nó dáta díola dá éis sin an tí cónaithe nó an árasáin sin (seachas díol nach ndéanfaí, ar leith ó alt 50 den Acht Airgeadais, 1979 , an dleacht ad valorem iomlán a mhuirearú ar an gconradh lena aghaidh, dá mba thíolacas scríofa é, nó díol le cuideachta atá faoina rialú ag an díoltóir nó ag aon duine atá i dteideal leasa thairbhiúil sa teach cónaithe nó san árasán díreach roimh an díol nó le cuideachta a bheadh, i ndáil le bronntanas barúlach scaireanna sa chuideachta sin arna ghlacadh, díreach roimh an díol, ag aon duine a bhfuil teideal den sórt sin aige nó aici, faoi rialú an deontaí nó an chomharba de réir bhrí alt 16 den Acht um Cháin Fháltas Caipitiúil, 1976 , is cuma cad iad na scaireanna is ábhar don bhronntanas barúlach), cibé teagmhas acu sin is túisce a tharlóidh, agus nach bhfaighidh aon duine, ach amháin de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin sin, nó le haghaidh úsáid aon chuid de, le linn na tréimhse sin.”.

(2) Más rud é go bhfuil feidhm ag fo-alt (1) maidir le hionstraim agus aon tráth le linn na tréimhse dá dtagraítear i mír (b)(ii) den fho-alt sin, go bhfaigheann duine éigin, ar shlí seachas de bhua teidil atá i dtosaíocht ar theideal an cheannaitheora, aon chíos nó íocaíocht ar mhodh cíosa le haghaidh úsáid an tí cónaithe nó an árasáin lena mbaineann, nó le haghaidh úsáid aon chuid de, tiocfaidh an ceannaitheoir, nó i gcás go bhfuil níos mó ná ceannaitheoir amháin ann, gach ceannaitheoir den sórt sin—

(a) chun bheith faoi dhliteanas, i gcomhpháirt agus go leithleach, fíneáil a íoc leis na Coimisinéirí is comhionann leis an difríocht idir méid na dleachta a mhuirearófaí ar an gcéad ásc dá ndéanfaí an teach cónaithe nó an t-árasán a thíolacadh nó a aistriú nó a léasú le hionstraim nár bhain fo-alt (1) léi agus méid na dleachta a muirearaíodh iarbhír mar aon le hús ar an méid sin arna mhuirearú de réir ráta 1 faoin gcéad sa mhí nó sa chuid de mhí ón dáta a fhaightear an cíos nó an íocaíocht i gcéaduair go dtí an dáta a íoctar an fhíneáil, agus

(b) tabharfaidh an duine a fhaigheann an cíos nó an íocaíocht fógra i dtaobh na híocaíochta do na Coimisinéirí, laistigh de 6 mhí tar éis dháta na híocaíochta, ar fhoirm a sholáthróidh siad, nó a cheadóidh siad, chun críocha an ailt seo, mura bhfuil a fhios ag an duine sin cheana féin go bhfuair na Coimisinéirí fógra den sórt sin cheana féin ó fhoinse eile.

CUID 3

Ilghnéitheach

Cúram agus bainistiú cánacha agus dleachtanna.

15. —Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistiú na gCoimisinéirí Ioncaim.

Gearrtheideal agus forléiriú.

16. —(1) Féadfar an tAcht Airgeadais (Uimh. 2), 1998 , a ghairm den Acht seo.

(2) Déanfar Cuid 1 (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.

(3) Déanfar Cuid 2 (a mhéid a bhaineann le dleachtanna stampa) a fhorléiriú i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.

(4) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, nó faoi aon achtachán eile, lena n-áirítear an tAcht seo.

(5) San Acht seo, aon tagairt do Chuid, d'alt nó do Sceideal is tagairt í do Chuid nó d'alt den Acht seo, nó do Sceideal a ghabhann leis an Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe.

(6) San Acht seo, aon tagairt d'fho-alt, do mhír nó d'fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.

AN SCEIDEAL

Dleacht Stampa ar Ionstraimí

Alt 7 .

Cuid i

Tíolacadh nó Aistriú ar Dhíol aon mhaoine seachas stoic nó urrúis inmhargaidh nó polasaí árachais nó polasaí árachais saoil

“CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.

(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000:

for the consideration which is attributable to

residential property

...

...

...

...

Exempt

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000:

for every £100, or fractional part of £100, of the consideration which is attributable to

residential property

...

...

...

...

£3.00

(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property, and 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 which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000:

for every £100, or fractional part of £100, of the consideration which is attributable to

residential property

...

...

...

...

£4.00

(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000:

for every £100, or fractional part of £100, of the consideration which is attributable to

residential property

...

...

...

...

£5.00

(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000:

for every £100, or fractional part of £100, of the consideration which is attributable to

residential property

...

...

...

...

£7.00

(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property:

for every £100, or fractional part of £100, of the consideration which is attributable to

residential property

...

...

...

...

£9.00

(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £5,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to property which is not residential property exceeds £5,000:

for the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

Exempt

(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to property which is not residential property exceeds £10,000:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£1.00

(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £15,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to property which is not residential property exceeds £15,000:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£2.00

(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £25,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to property which is not residential property exceeds £25,000:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£3.00

(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £50,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and 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 which is attributable to property which is not residential property exceeds £50,000:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£4.00

(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction thereby effected does not form part of a larger transaction or of a series of transaction in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds £60,000:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£5.00

(13) Where paragraphs (7) to (12) do not apply and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£6.00

(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential

property

...

...

...

...

...

...

£9.00

(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister:

a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this Heading.”.

Part 2

Lease

“(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000:

for the consideration which is attributable to residential

property

...

...

...

Exempt

(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction thereby effected does not form part of a larger transaction or of a series of transaction in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000 and clause (i) does not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to residential

property

...

...

...

£3.00

(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000 and clauses (i) and (ii) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to residential

property

...

...

...

£4.00

(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000 and clauses (i) to (iii) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to residential

property

...

...

...

£5.00

(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000 and clauses (i) to (iv) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to residential

property

...

...

...

£7.00

(vi) the amount of value of such consideration is wholly or partly attributable to residential property and clauses (i) to (v) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to residential

property

...

...

...

£9.00

(aa) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £5,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £5,000:

for the consideration which is attributable to property which is not residential

property

...

...

...

Exempt

(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £10,000 and clause (i) does not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£1.00

(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £15,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £15,000 and clauses (i) and (ii) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£2.00

(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £25,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £25,000 and clauses (i) to (iii) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£3.00

(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £50,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £50,000 and clauses (i) to (iv) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£4.00

(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed £60,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and 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) which is attributable to property which is not residential property exceeds £60,000 and clauses (i) to (v) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£5.00

(vii) the instrument contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and clauses (i) to (vi) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£6.00

(viii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (vii) do not apply:

for every £100, or fractional part of £100, of the consideration which is attributable to property which is not residential property

£9.00.”.