Nótaí treorach – Dleacht Stampa 2025
Is iad seo na nótaí treorach maidir leis an Acht Comhdhlúite Dleachtanna Stampa 1999 (arna leasú le hAchtanna ina dhiaidh sin suas go dtí an tAcht Airgeadais, 2025 agus an tAcht sin san áireamh).
Is le haghaidh treorach amháin atá na nótaí seo agus níl siad ceaptha a bheith mar léiriú deifnídeach dlíthiúil ar fhorálacha an Achta Comhdhlúite Dleachtanna Stampa 1999 arna leasú le hAchtanna ina dhiaidh sin suas go dtí an tAcht Airgeadais, 2025 agus an tAcht sin san áireamh.
An tAcht Comhdhlúite Dleachtanna Stampa 1999 - Nótaí treorach 2025
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Introduction
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Introduction |
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Interpretation - Section 1
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Part 1 |
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Charging and stamping of instruments - Sections 2 - 17A
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Part 2 |
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Valuation - Sections 18 - 19
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Part 3 |
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Adjudications and appeals - Sections 20 - 21
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Part 4 |
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Provisions applicable to particular instruments - Sections 22 - 67
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Part 5 |
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Special provisions relating to uncertificated securities - Sections 68 - 78J
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Part 6 |
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Exemptions and reliefs from Stamp Duty - Sections 79 - 113
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Part 7 |
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Companies Capital Duty - Sections 114 -122
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Part 8 |
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Levies - Sections 123 -126C
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Part 9 |
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Enforcement - Sections 127 -134A
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Part 10 |
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Management provisions - Sections 135-159D
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Part 11 |
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Repeals - Sections 160 - 164
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Part 12 |
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Schedules and appendices
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Schedules |