GOVERNMENT OF IRELAND ACT 1920 - SECT 29 Provisions against double stamp duties.

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GOVERNMENT OF IRELAND ACT 1920 - SECT 29

Provisions against double stamp duties.

29.(1) Where an instrument is chargeable with stamp duty in Great Britain...
and in Northern Ireland,... and has been stamped in any one of those
countries, the instrument shall, to the extent of the duty it bears, be deemed
to be stamped in the other country....

Provided that, if the stamp duty chargeable on any instrument in such other
country exceeds the stamp duty chargeable in respect of that instrument in the
country... in which the instrument has previously been stamped, the instrument
shall not be deemed to have been duly stamped in such other country unless and
until stamped in accordance with the laws of that country with a stamp
denoting an amount equal to such excess.

(2) Where composition for stamp duty is made or agreed to be made in any one
of such countries, any instrument which by virtue of the composition is exempt
from the payment of duty in that country shall, for the purposes of this
section, be treated in any other such country as having been stamped in the
first-mentioned country with a stamp denoting the amount of duty which, but
for the composition, would have been chargeable on that instrument:

Provided that, if the legislature of such other country has imposed any
conditions on the recognition therein of any composition made or agreed to be
made in the first-mentioned country, this subsection shall not apply unless
those conditions are complied with.

S.30 rep. by SLR 1927. S.31 rep. by 1973 c.36 s.41 sch.6 Pt.I. S.32 rep. by
SLR 1927; SLR 1963; 1973 c.36 s.41 sch.6 Pt.I. S.33 rep. by 1945 c.12 (8 & 9
Geo.6) s.12 sch. Pt.I. S.34 rep. by SLR 1953; SLR 1963; 1973 c.36 s.41 sch.6
Pt.I. Ss.35, 36 rep. by SLR 1927. S.37 rep. by 1955 c.8 (3 & 4 Eliz.2) s.6(3)
sch.; 1973 c.36 s.41 sch.6 Pt.I

S.38 rep. by 1978 c.23 s.122(2) sch.7 Pt.I. S.39 rep. by SLR 1927. S.40 rep.
by 1978 c.23 s.122(2) sch.7 Pt.I

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Northern Irish Legislation

GOVERNMENT OF IRELAND ACT 1920 - SECT 29