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S.I. No. 87/2011 - Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011.
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 15th March, 2011. |
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The Revenue Commissioners, in exercise of the powers conferred on them by section 17A (inserted by section 111 of the Finance Act 2008 (No. 3 of 2008)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) hereby make the following Regulations: |
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1. (1) These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011. |
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(2) These Regulations come into operation on 1 April 2011. |
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2. The Stamp Duty (E-stamping of Instruments) Regulations 2009 ( S.I. No. 476 of 2009 ) are amended in paragraph 3 of Schedule 1 by substituting the following for subparagraph (b): |
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"(b) an instrument to which section 106B(2) of the Principal Act applies,". |
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GIVEN under my hand, |
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1 March 2011. |
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MICHAEL O'GRADY, |
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Revenue Commissioner. |
