Revenue eBrief No. 025/22
01 February 2022
Part 09 – Levies - Sections 123-126C
Part 9 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for stamp duty to be levied on certain financial cards, insurance policies and a levy on financial institutions.
Tax & Duty Manual Part 09 - Levies - Section 123 - 126C has been amended to include guidance on the application of section 126C SDCA 1999 (introduced by section 63 of the Finance Act 2021) which provides a surcharge for the late filing of a return.