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2 1999

FINANCE ACT, 1999

Chapter 2

Pre-consolidation measures

Interpretation (Chapter 2).

147. —In this Chapter—

“the Act of 1891” means the Stamp Act, 1891;

“the Management Act of 1891” means the Stamp Duties Management Act, 1891.

Application (Chapter 2).

148. —(1) Section 149 (b), sections 150, to 161, sections 162(b), 163(b), 164(b), 165, 166, and 167(b), paragraphs (a)(i), (b) and (c) of section 168 and sections 169 to 172 shall apply and have effect as respects an act or omission which occurs on or after the date of the passing of this Act.

(2) Sections 162(a) and 163(a), paragraphs (a) and (c) of section 164 , section 167(a), sections 175 to 181, sections 182(b), 183(a) and 184, sections 186 to 193 and section 196 shall apply and have effect as respects instruments executed on or after the date of the passing of this Act.

(3) Section 149 (a) shall apply and have effect as respects licences granted on or after the date of the passing of this Act.

(4) Section 168 (a)(ii) shall apply and have effect as respects a disposal occuring on or after the date of the passing of this Act.

(5) Section 173 shall apply and have effect as respects an appeal against an assessment being an assessment made on or after the date of the passing of this Act.

(6) Section 174 shall apply and have effect as respects an appeal against a decision being a decision made on or after the passing of this Act.

(7) Sections 182(a) and 183(b) shall apply and have effect as respects exemptions which cease to apply on or after the date of the passing of this Act.

(8) Section 185 shall apply and have effect as respects applications for allowance made on or after the date of the passing of this Act.

(9) Section 194 shall apply and have effect—

(a) in paragraph (a), as respects statements delivered on or after the date of the passing of this Act,

(b) in paragraph (b), as respects interest chargeable for any period commencing on or after the date of the passing of this Act in respect of stamp duty due to be paid whether before, on or after such date, and

(c) in paragraph (c), as respects statements delivered on or after the date of the passing of this Act.

(10) Section 195 shall apply and have effect as respects statements which fall to be delivered on or after the date of the passing of this Act.

Amendment of section 3 (power to grant licences to deal in stamps) of Management Act of 1891.

149. —Section 3 of the Management Act of 1891 is hereby amended—

(a) in subsection (3) by the substitution of “£1,000” for “one hundred pounds”, and

(b) in subsection (5) by the substitution of “a penalty of £1,000” for “a fine of ten pounds”.

Amendment of section 4 (penalty for unauthorised dealing in stamps, etc.) of Management Act of 1891.

150. —Section 4 of the Management Act of 1891 is hereby amended—

(a) in subsection (1) by the substitution of “shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall for every such offence incur a fine of twenty pounds”, and

(b) in subsection (2) by the substitution of “penalty of £1,000” for “fine of ten pounds”.

Amendment of section 6 (penalty for hawking stamps) of Management Act of 1891.

151. —Section 6 of the Management Act of 1891 is hereby amended—

(a) in subsection (1) by the substitution of “shall, in addition to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall in addition to any other fine or penalty to which he may be liable incur a fine of twenty pounds”, and

(b) by the deletion of subsection (2).

Amendment of section 13 (certain offences in relation to dies and stamps provided by Commissioners to be felonies) of Management Act of 1891.

152. —Section 13 of the Management Act of 1891 is hereby amended by the substitution of “shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall be guilty of felony, and shall on conviction be liable to be kept in penal servitude for any term not exceeding fourteen years, or to be imprisoned with or without hard labour for any term not exceeding two years”.

Amendment of section 18 (licensed person in possession of forged stamps to be presumed guilty until contrary is shown) of Management Act of 1891.

153. —Section 18 of the Management Act of 1891 is hereby amended in subsection (4) by the substitution of “a penalty of £1,000” for “a fine of fifty pounds”.

Amendment of section 20 (as to defacement of adhesive stamps) of Management Act of 1891.

154. —Section 20 (as amended by the Finance Act, 1991 ) of the Management Act of 1891 is hereby amended by the substitution of “penalty” for “fine”.

Amendment of section 21 (penalty for frauds in relation to duties) of Management Act of 1891.

155. —Section 21 (as amended by the Finance Act, 1991 ) of the Management Act of 1891 is hereby amended by the substitution of “with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “with intent to defraud Her Majesty of any duty shall incur a fine of 1,000 pounds”.

Amendment of section 5 (facts and circumstances affecting duty to be set forth in instruments) of Act of 1891.

156. —Section 5 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended—

(a) in subsection (3) by the substitution of “penalty” for “fine” and

(b) in subsection (6) by the substitution of “penalty” for “fine”

Amendment of section 8 (general direction as to the cancellation of adhesive stamps) of Act of 1891.

157. —Section 8 of the Act of 1891 is hereby amended in subsection (3) by the substitution of “penalty” for “fine”.

Amendment of section 9 (penalty for frauds in relation to adhesive stamps) of Act of 1891.

158. —Section 9 of the Act of 1891 is hereby amended by the substitution of “shall, without prejudice to any other fine or penalty to which that person may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “shall, in addition to any other fine or penalty to which he may be liable, incur a fine of 1,000 pounds”.

Amendment of section 16 (rolls, books, etc. to be open to inspection) of Act of 1891.

159. —Section 16 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended in subsection (1) by the substitution of “that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997 ,” for “he shall be guilty of an offence and shall be liable to a fine not exceeding £1,000”.

Amendment of section 17 (penalty for enrolling, etc. instrument not duly stamped) of Act of 1891.

160. —Section 17 of the Act of 1891 is hereby amended by the substitution of “penalty” for “fine”.

Amendment of section 100 (penalty for not making out policy, or making, etc. any policy not duly stamped) of Act of 1891.

161. —Section 100 of the Act of 1891 is hereby amended by the substitution of “penalty” for “fine”.

Amendment of section 107 (penalty for issuing share warrant not duly stamped) of Act of 1891.

162. —Section 107 of the Act of 1891 is hereby amended—

(a) by the insertion of “which is chargeable to stamp duty” after “share warrant”, and

(b) by the substitution of “penalty” for “fine”.

Amendment of section 109 (penalty for issuing stock certificate unstamped) of Act of 1891.

163. —Section 109 of the Act of 1891 is hereby amended in subsection (2)—

(a) by the insertion of “which is chargeable to stamp duty” after “stock certificate to bearer”, and

(b) by the substitution of “penalty” for “fine”.

Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969.

164. Section 49 of the Finance Act, 1969 , is hereby amended—

(a) in subparagraph (ii) of paragraph (a) of subsection (2B) (inserted by the Finance Act, 1996 ) by the substitution of “dwellinghouse or apartment” for “house”,

(b) in subparagraph (i) of paragraph (aa) (inserted by the Finance (No. 2) Act, 1998 ) of subsection (2B) by the substitution of “penalty” for “fine” in both places where it occurs, and

(c) in paragraph (b) of subsection (2B) (inserted by the Finance Act, 1996 ) by the substitution of “dwellinghouse or apartment” for “house”.

Amendment of section 41 (stamp duty on bills of exchange and promissory notes) of Finance Act, 1970.

165. Section 41 of the Finance Act, 1970 , is hereby amended in subsection (3) (as amended by the Finance Act, 1991 ) by the substitution of “penalty of £500” for “fine of 500 pounds” and of “any penalty” for “any fine or penalty”.

Amendment of section 109 (application of certain provisions relating to penalties under Income Tax Act, 1967) of Finance Act, 1991.

166. Section 109 of the Finance Act, 1991 , is hereby amended in subsection (1) by the substitution of “fine or penalty” for “fine” in both places where it occurs and by the substitution of “fines or penalties” for “fines”.

Amendment of section 107 (particulars to be delivered in cases of transfers and leases) of Finance Act. 1994.

167. Section 107 of the Finance Act, 1994 , is hereby amended—

(a) by the substitution of the following subsection for subsection (2):

“(2) Notwithstanding anything in section 12 or 14 of the Act of 1891, any transfer or lease to which regulations made pursuant to subsection (1) apply shall not, other than in criminal proceedings or in civil proceedings by the Commissioners to recover stamp duty, be given in evidence, or be available for any purpose unless it is stamped with a stamp denoting that all particulars prescribed by the Commissioners have been delivered.”,

and

(b) in subsection (3) by the substitution of “and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997 , shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section” for “and shall be liable on summary conviction to a fine not exceeding £500”.

Amendment of section 112 (relief from stamp duty in respect of transfers to young trained farmers) of Finance Act, 1994.

168. Section 112 of the Finance Act, 1994 , is hereby amended—

(a) in paragraph (a) of subsection (6)—

(i) by the substitution of “penalty” for “fine” in both places where it occurs, and

(ii) by the substitution of “from the date of disposal of the land” for “from the date when the instrument was executed”,

(b) in paragraph (b) of subsection (6) by the substitution of “penalty” for “fine”, in both places where it occurs, and

(c) in the proviso to subsection (6) by the substitution of “penalty” for “fine” in each place where it occurs.

Amendment of section 107 (relief for member firms) of Finance Act, 1996.

169. Section 107 of the Finance Act, 1996 , is hereby amended in subsection (4) by the substitution of “penalty” for “fine”,

Amendment of section 108 (obligations of system-members) of Finance Act, 1996.

170. Section 108 of the Finance Act, 1996 , is hereby amended—

(a) in subsection (2) by the substitution of “penalty” for “fine”, and

(b) in subsection (3) by the substitution of “penalty” for “fine”.

Amendment of section 14 (relief from stamp duty for certain new houses or apartments) of Finance (No. 2) Act, 1998.

171. Section 14 of the Finance (No. 2) Act, 1998 , is hereby amended in paragraph (a) of subsection (2) by the substitution of “penalty” for “fine” in both places where it occurs.

Amendment of section 26 (recovery of fines) of Management Act of 1891.

172. —Section 26 of the Management Act of 1891 is hereby amended by the substitution of the following section for section 26:

“26.—(1) Any penalty imposed by this Act or any forfeiture incurred in connection with duty shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Attorney General or the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.

(2) The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of a penalty referred to in subsection (1).”.

Amendment of section 13 (persons dissatisfied may appeal) of Act of 1891.

173. —Section 13 (inserted by the Finance Act, 1994 ) of the Act of 1891 is hereby amended—

(a) by the deletion of the definition of “assessment” in subsection (1), and

(b) by the insertion of the following subsection after subsection (4):

“(4A) Notwithstanding subsection (2)—

(a) any person dissatisfied with any decision of the Commissioners as to the value of any land for the purpose of an assessment under this Act may appeal against such decision in the manner prescribed by section 33 (as amended by the Property Values (Arbitrations and Appeals) Act, 1960 ) of the Finance (1909-10) Act, 1910, and so much of Part I of that Act as relates to appeals shall apply to an appeal under this subsection;

(b) an appeal shall not lie under subsection (2) on any question relating to the value of any land.

(4B) The particulars of any transfer or lease which are presented to or obtained by the Commissioners under section 107 of the Finance Act, 1994 , shall, in any appeal under this section, be received as prima facie evidence of all matters and things stated in such particulars.”.

Amendment of section 74 (appeals in certain cases) of Finance Act, 1973.

174. Section 74 of the Finance Act, 1973 , is hereby amended by the insertion of the following paragraph after paragraph (b):

“(c) in the case of assets other than land, appeal against the decision to the Appeal Commissioners (within the meaning of section 850 of the Taxes Consolidation Act, 1997 ) and the provisions of Chapter 1 of Part 40 (Appeals) of the Taxes Consolidation Act, 1997 , shall, with any necessary modifications, apply as they apply for the purpose of income tax.”.

Amendment of section 103 (provision relating to voluntary disposition inter vivos, etc.) of Finance Act, 1991.

175. Section 103 of the Finance Act, 1991 , is hereby amended in subsection (1) by the insertion of “, subject to the right of appeal under section 13 (as amended by the Finance Act, 1999) of the Act of 1891,” before “(hereafter in this section referred to as the ‘ascertained value’)”.

Amendment of First Schedule to Act of 1891.

176. —The First Schedule (inserted by the Finance Act, 1970 ) to the Act of 1891 is hereby amended by the substitution of the matter in Schedule 5 to this Act for the matter in the said First Schedule.

Amendment of section 23 (certain mortgages of stock to be chargeable as agreements) of Act of 1891.

177. —Section 23 of the Act of 1891 is hereby amended in subsection (2) by the insertion of “or a transfer which is not chargeable to duty” after “duly stamped transfer”.

Amendment of section 41 (bills of sale) of Act of 1891.

178. —Section 41 of the Act of 1891 is hereby amended by the insertion of “which is chargeable to stamp duty” after “bill of sale”.

Amendment of section 118 (assignment of policy of life assurance to be stamped before payment of money assured) of Act of 1891.

179. —Section 118 of the Act of 1891 is hereby amended in subsection (1) by the insertion of “which is chargeable to stamp duty” after “policy of life insurance”.

Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910.

180. —Section 74 of the Finance (1909-10) Act, 1910, is hereby amended in subsection (2) by the substitution of “no such conveyance or transfer shall, notwithstanding section 14 of the Principal Act, be given in evidence, except in criminal proceedings or in civil proceedings by the Commissioners to recover stamp duty, or be available for any purpose unless it is stamped in accordance with subsection (3) or subsection (4) of section 12 of the Principal Act” for “no such conveyance or transfer shall be deemed to be duly stamped unless the Commissioners have expressed their opinion thereon in accordance with that section”.

Amendment of section 31 (certain contracts for sale of leasehold interests to be chargeable as conveyances on sale) of Finance Act, 1978.

181. Section 31 of the Finance Act, 1978 , is hereby amended by the insertion of the following subsection after subsection (1):

“(1A) For the purposes of this section ‘transfer’, other than the last-mentioned reference in paragraph (ii) of subsection (1), means a transfer which would but for this section be chargeable to stamp duty.”.

Amendment of section 19 (conveyance or transfer on sale— limit on stamp duty in the case of certain transactions between bodies corporate) of Finance Act, 1952.

182. Section 19 of the Finance Act, 1952 , is hereby amended—

(a) in subsection (6) (inserted by the Finance Act, 1995 ) by the substitution of “then the exemption shall cease to be applicable and stamp duty shall be chargeable in respect of the conveyance or transfer as if subsection (1) had not been enacted together with interest thereon, by way of penalty, at the rate of 1 per cent per month or part of a month to the day on which the duty is paid, in a case to which paragraph (a) applies, from the date of the conveyance or transfer or, in a case to which paragraph (b) applies, from the date the transferor and transferee ceased to be so associated.” for so much of that subsection as is after paragraph (b), and

(b) by the insertion of the following subsection after subsection (6):

“(7) For the purposes of subsection (2A) (inserted by the Finance Act, 1990 )—

(a) the percentage to which one body is beneficially entitled of any profits available for distribution to shareholders of another company has, subject to any necessary modifications, the meaning assigned to it by section 414 of the Taxes Consolidation Act, 1997 , and

(b) the percentage to which one body is beneficially entitled of any assets of another body available for distribution on a winding-up has, subject to any necessary modifications, the meaning assigned to it by section 415 of the Taxes Consolidation Act, 1997 .”.

Amendment of section 31 (relief from capital and transfer stamp duty in case of reconstructions or amalgamations of companies) of Finance Act, 1965.

183. Section 31 of the Finance Act, 1965 , is hereby amended—

(a) in paragraph (a) of the proviso to subsection (1) by the substitution of “the instrument” for “no such instrument shall be deemed to be duly stamped unless either it is stamped with the duty to which it would but for this section be liable or it”, and

(b) in subsection (6) by the substitution of “the exemption shall cease to be applicable and stamp duty shall be chargeable in respect of the conveyance or transfer as if subsection (1) had not been enacted together with interest thereon, by way of penalty, at the rate of 1 per cent per month or part of a month to the day on which the duty is paid, in a case to which paragraph (a) applies, from the date of the conveyance or transfer or, in a case to which paragraph (b) applies, from the date the existing company ceased to be the beneficial owner of the shares so issued to it or, in a case to which paragraph (c) applies, from the date the transferee company ceased to be the beneficial owner of the shares so acquired.” for so much of that subsection as is after paragraph (c).

Amendment of section 9 (precedure for obtaining allowance) of Management Act of 1891.

184. —Section 9 of the Management Act of 1891 is hereby amended by the insertion of the following paragraph after paragraph (b) of the proviso:

“(bb) That in the case of an executed instrument the instrument has not achieved the purpose for which it was intended being the purpose of registering title to the property being conveyed or transferred by that instrument;”.

Allowance for lost instruments.

185. —The Management Act of 1891 is hereby amended by the insertion of the following section after section 12:

“12A.—(1) Where an instrument which was executed and duly stamped has been accidentally lost (in this section referred to as the ‘lost instrument’) the Commissioners may—

(a) on application made by the person by whom it was first or alone executed,

(b) on the giving of an undertaking by that person to deliver up the lost instrument to them to be cancelled if it is subsequently found, and

(c) on satisfactory proof of the payment of the duty,

give other stamps of the same value in money, but the stamps so given shall only be used for the purpose of stamping another instrument made between the same persons and for the same purpose.

(2) For the purposes of this section the Commissioners may require the delivery to them, in such form as they may specify, of a statutory declaration by any person who was concerned with the delivery of the lost instrument to them for stamping.”.

Amendment of section 1 (charge of duties in schedule) of Act of 1891.

186. —Section 1 (inserted by the Finance Act, 1991 ) of the Act of 1891 is hereby amended—

(a) in paragraph (b) of subsection (3) by the insertion of “within 30 days after its first execution” after “required”, and

(b) in subsection (4) by the substitution of “the additional stamp duty” for “then additional stamp duty”.

Amendment of section 12 (assessment of duty by Commissioners) of Act of 1891.

187. —Section 12 of the Act of 1891 is hereby amended in subsection (2) by the substitution of “a copy” for “an abstract”.

Amendment of section 14 (terms upon which instruments not duly stamped may be received in evidence) of Act of 1891.

188. —Section 14 of the Act of 1891 is hereby amended in subsection (4) by the insertion of “it is not chargeable with duty or” after “unless”.

Amendment of section 58 (direction as to duty in certain cases) of Act of 1891.

189. —Section 58 of the Act of 1891 is hereby amended in subsection (8) (inserted by the Finance Act, 1981 ) by the substitution of “Paragraph (15) of the Heading ‘CONVEYANCE or TRANSFER on sale of any stocks or marketable securities or a policy of insurance or a policy of life insurance’” for “Paragraph 8 of the Heading ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities’”.

Amendment of section 77 (directions as to duty in certain cases) of Act of 1891.

190. —Section 77 of the Act of 1891 is hereby amended in subsection (6) (inserted by the Finance (No. 2) Act, 1998 ) by the substitution of “the consideration (other than rent) attributable to the first-mentioned lease” for “the consideration attributable to the first-mentioned lease”.

Amendment of section 122 (definitions) of Act of 1891.

191. —Section 122 of the Act of 1891 is hereby amended in column (1) of the Table to the definition of “accountable person” (inserted by the Finance Act, 1991 ) in subsection (1)—

(a) by the insertion of “or a policy of insurance or a policy of life insurance” after “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities”, and

(b) by the substitution of “which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas” for “and WARRANT OF ATTORNEY to confess and enter up judgement”.

Amendment of section 5 (extension of stamp duty on share warrants and stock certificates to bearer) of Finance Act, 1899.

192. —Section 5 of the Finance Act, 1899, is hereby amended in subsection (1) by the substitution of the “Companies Act, 1963” for “Companies Act, 1867”.

Amendment of section 40 (stamp duties in foreign currencies) of Finance Act, 1933.

193. Section 40 of the Finance Act, 1933 , is hereby amended by the substitution of “date of execution of such instrument” for “date of such instrument”.

Amendment of section 69 (statement to be charged with stamp duty) of Finance Act, 1973.

194. Section 69 of the Finance Act, 1973 , is hereby amended—

(a) in subsection (1) by the substitution of “1 per cent of the amount determined in accordance with the said section 70 but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest pound:” for “£1 for every £100 or part of £100 of the amount determined in accordance with the said section 70;”,

(b) in subsection (3) by the substitution of “1 per cent per month or part of a month” for “9 per cent. per annum”, and

(c) by the substitution of the following subsection for subsection (4):

“(4) The registrar shall not incorporate a capital company which is to be incorporated under the Companies Act, 1963 , or register a capital company which is to be formed under the Limited Partnerships Act, 1907, until the statement referred to in subsection (1) of this section in relation to the company is duly stamped or in the case of a capital company specified in section 73 of this Act the statement has, in accordance with the provisions of section 12 of the Stamp Act, 1891, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.”.

Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.

195. Section 92 of the Finance Act, 1982 , is hereby amended—

(a) in subsection (1) in the definition of “insurer” by the substitution of “European Communities (Non-Life Insurance) Framework Regulations, 1994 (S.I. No. 359 of 1994)” for “European Communities (Non-Life Insurance) Regulations, 1976 (S.I. No. 115 of 1976)”, and

(b) in subsection (6) by the substitution of “the insurer shall be liable to pay, by way of penalty and in addition to the duty” for “the insurer shall be liable to pay, in addition to the duty”.

Amendment of section 208 (location of insurance risk for stamp duty purposes) of Finance Act, 1992.

196. Section 208 of the Finance Act, 1992 , is hereby amended—

(a) by the substitution of the following paragraph for paragraph (d) (inserted by the Finance Act, 1995 ):

“(d) in any other case, if the policyholder has his or her habitual residence in the State, or where the policyholder is a legal person other than an individual, if the policyholder's head office or branch to which the policy relates is situated in the State.”,

and

(b) by the insertion of the following subsection:

“(2) In paragraph (d) of subsection (1) ‘branch’ means an agency or branch of a policyholder or any permanent presence of a policyholder in the State even if that presence does not take the form of an agency or branch but consists merely of an office managed by the policyholder's own staff or by a person who is independent but has permanent authority to act for the policyholder in the same way as an agency.”.

Repeals (Chapter 2).

197. —Each enactment mentioned in column (2) to Schedule 6 to this Act is hereby repealed to the extent specified opposite that mentioned in column (3) of that Schedule:

Provided that the provisions of the repealed enactments shall continue to apply:

(a) to instruments executed before the date of the passing of this Act,

(b) to acts or omissions which occurred before the date of the passing of this Act,

(c) to appeals against a decision of the Revenue Commissioners as to the value of any property for the purpose of an assessment being an assessment made before the date of the passing of this Act, and

(d) in so far as they relate to section 18 of the Finance Act, 1943 , and section 969 of the Taxes Consolidation Act, 1997 , to persons committed to prison before the date of the passing of this Act,

to such extent as if this Act had not been enacted.