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CHIEF RENTS REDEMPTION (IRELAND) ACT 1864 - SECT 6

Stamp duty on deeds executed and certificates annexed to contracts for redemption.

6. Every deed executed by the direction of the judge, and every certificate
annexed to the contract for redemption as aforesaid, which respectively shall
have the force or operation of a conveyance of any rentcharge under this Act,
shall be chargeable with ad valorem stamp duty as upon a conveyance on sale;
that is to say, where the consideration for such redemption shall be a sum of
money in gross, the said ad valorem stamp duty shall be chargeable in respect
of such sum of money as the purchase or consideration money; and where the
consideration for such redemption shall be lands or tenements, then the said
deed or certificate shall be chargeable with the ad valorem stamp duty which
would be chargeable on a conveyance of such lands or tenements on the sale
thereof in consideration of the rent contracted to be redeemed.

© 1864 Crown Copyright

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