An Chéad Lch. Lch. Roimhe Seo (CUID VI Ilghnéitheach) Ar Aghaidh (AN DARA SCEIDEAL Achtacháin a Aisghairtear)

14 1970

AN tACHT AIRGEADAIS, 1970

AN CHEAD SCEIDEAL

Dleachtanna Stampa ar Ionstraimí

Alt 40.

Duty

£

s.

d.

AGREEMENT or CONTRACT, accompanied with a deposit.

See MORTGAGE, &c.

AGREEMENT for a Lease, or for any letting.

See LEASE.

AGREEMENT for sale of property.

See CONVEYANCE ON SALE.

ANNUITY, conveyance in consideration of.

See CONVEYANCE ON SALE.

purchase of.

See CONVEYANCE ON SALE.

creation of, by way of security.

See MORTGAGE, &c.

instruments relating to, upon any other occasion.

See BOND, COVENANT, &c.

APPOINTMENT of a new trustee, and APPOINTMENT in execution of a power of any property, or of any use, share, or interest in any property, by any instrument not

being a will.

..

..

..

..

..

..

..

0

10

0

ASSIGNMENT.

By way of security, or of any security.

See MORTGAGE, &c.

Upon a sale or otherwise.

See CONVEYANCE.

ASSURANCE.

See POLICY.

BILL OF EXCHANGE or PROMISSORY NOTE.

drawn in the State

..

..

..

..

..

..

0

0

3

drawn outside the State

..

..

..

..

..

0

0

2

Exemptions.

(1) Bill or note issued by the Bank of England or the Bank of Ireland.

(2) Draft or order drawn by any banker in the State upon any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.

(3) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.

(4) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.

(5) Draft or order drawn by the Accountant of the Courts of Justice.

(6) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.

(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31 (1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).

(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax or wholesale tax.

BILL OF SALE—

Absolute.

See CONVEYANCE ON SALE.

By way of security.

See MORTGAGE, &c.

BOND for securing the payment or repayment of money or the transfer or retransfer of stock.

See MORTGAGE, &c. and MARKETABLE SECURITY.

BOND in relation to any annuity upon the original creation and sale thereof.

See CONVEYANCE ON SALE.

BOND, COVENANT, or INSTRUMENT of any kind whatsoever.

(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease.

For a definite and certain period, so that the total amount to be ultimately payable can be ascertained.

The same ad valorem duty as a bond or covenant for such total amount.

For the term of life or any other indefinite period.

For every £10, and also for any fractional part of £10,

of the annuity or sum periodically payable

..

..

0

5

0

(2) Being a collateral or auxiliary or additional or substituted security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped.

Where the total amount to be ultimately payable can be ascertained.

The same ad valorem duty as a bond or covenant of the same kind for such total amount.

In any other case:

For every £10, and also for any fractional part of

£10, of the annuity or sum periodically payable.

..

0

1

0

(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age.

For every £10, and also for any fractional part of £10,

of the annuity.

..

..

..

..

..

..

0

1

0

BOND of any kind whatsoever not specifically charged with any duty or specifically exempted from any duty:

Where the amount limited to be recoverable does not exceed £300.

The same ad valorem duty as a bond for the amount limited.

In any other case

..

..

..

..

..

0

10

0

Exemption.

Bond on obtaining letters of administration.

BOND, accompanied with a deposit of title deeds, for making a mortgage, or other security on any estate or property therein comprised.

See MORTGAGE, &c.

BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.

See MORTGAGE, &c.

CHEQUE.

See BILL OF EXCHANGE.

CONTRACT.

See AGREEMENT.

CONVEYANCE or TRANSFER on sale.

Of any stocks or marketable securities.

Where the amount or value of the consideration for the sale does not exceed £5

0

1

0

Exceeds £5 and does not exceed £100:—

For every £10 or part of £10 of such amount or value

0

2

0

Exceeds £100 and does not exceed £300:—

For every £20 or part of £20 of such amount or value

0

4

Exceeds £300:—

For every £50 or part of £50 of such amount or value

0

10

0

CONVEYANCE or TRANSFER on sale,

Of any property other than stocks or marketable securities.

(1) Where the amount or value of the consideration for the sale does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds:—

If the amount or value of the consideration does not

exceed £50

..

..

..

..

..

..

0

5

0

Exceeds

£50 and

does not exceed

£100

..

..

0

10

0

,,

£100

,,

£200

0

15

0

,,

£200

,,

£300

1

0

0

,,

£300

,,

£400

1

5

0

,,

£400

,,

£500

1

10

0

(2) Where the amount or value of the consideration for the sale exceeds five hundred pounds but does not exceed two thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand five hundred pounds:—

If the amount or value of the consideration—

Exceeds

£500

and does not exceed

£600

..

..

4

0

0

,,

£600

,,

£700

..

..

5

0

0

,,

£700

,,

£800

..

..

6

0

0

,,

£800

,,

£900

..

..

7

0

0

,,

£900

,,

£1,000

..

..

8

0

0

,,

£1,000

,,

£1,100

..

..

10

0

0

,,

£1,100

,,

£1,200

..

..

12

10

0

,,

£1,200

,,

£1,300

..

..

15

0

0

,,

£1,300

,,

£1,400

..

..

17

10

0

,,

£1,400

,,

£,1500

..

..

20

0

0

,,

£1,500

,,

£1,600

..

..

22

10

0

,,

£1,600

,,

£1,700

..

..

25

0

0

,,

£1,700

,,

£1,800

..

..

27

10

0

,,

£1,800

,,

£1,900

..

..

30

0

0

,,

£1,900

,,

£2,000

..

..

33

0

0

,,

£2,000

,,

£2,100

..

..

36

10

0

,,

£2,100

,,

£2,200

..

..

40

0

0

,,

£2,200

,,

£2,300

..

..

43

10

0

,,

£2,300

,,

£2,400

..

..

47

0

0

,,

£2,400

,,

£2,500

..

..

50

0

0

(3) Where the amount or value of the consideration for the sale does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:—

For every £50, or fractional part of £50, of the

consideration

..

..

..

..

..

..

..

1

0

0

(4) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:—

For every £50, or fractional part of £50, of the

consideration

..

..

..

..

..

..

1

10

0

(5) If, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent of brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—

(a) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds five hundred pounds:—

If the amount or value does not exceed

£50

..

..

0

5

0

Exceeds

£50

and does not exceed

£100

..

..

0

10

0

,,

£100

,,

£200

..

..

0

15

0

,,

£200

,,

£300

..

..

1

0

0

,,

£300

,,

£400

..

..

1

5

0

,,

£400

,,

£500

..

..

1

10

0

or

(b) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, exceeds five hundred pounds but does not exceed one thousand one hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds one thousand one hundred pounds:—

If the amount or value—

Exceeds

£500

and does not exceed

£600

..

..

4

0

0

,,

£600

,,

£700

..

..

5

0

0

,,

£700

,,

£800

..

..

6

0

0

,,

£800

,,

£900

..

..

7

0

0

,,

£900

,,

£1,000

..

..

8

0

0

,,

£1,000

,,

£1,100

..

..

10

0

0

or

(c) The case is not a case specified in subparagraph (a) or (b) of this paragraph:

For every £50, or fractional part of £50 of the amount

or value

..

..

..

..

..

..

..

0

10

0

(6) Of any other kind whatsoever not hereinbefore described:—

For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the

property conveyed or transferred

..

..

..

2

10

0

CONVEYANCE or TRANSFER by way of security of any property, or of any security.

See MORTGAGE, &c. and MARKETABLE

SECURITY.

CONVEYANCE or TRANSFER of any kind not herein-

before described

..

..

..

..

..

..

0

10

0

COUNTERPART.

See DUPLICATE.

COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.

See MORTGAGE, &c.

COVENANT in relation to any annuity upon the original creation and sale thereof.

See CONVEYANCE ON SALE.

COVENANT in relation to any annuity (except upon the original creation and sale thereof) or to other periodical payments.

See BOND, COVENANT, &c.

COVENANT. Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid.

Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s.

A duty equal to the amount of such ad valorem duty.

In any other case

..

..

..

..

..

..

0

10

0

DEBENTURE for securing the payment or repayment of money or the transfer or retransfer of stock.

See MORTGAGE, &c. and MARKETABLE

SECURITY.

DECLARATION of any use or trust of or concerning any property by any writing, not being a will, or an instrument

chargeable with ad valorem duty as a settlement

..

..

0

10

0

DEED of any kind whatsoever, not described in this schedule (other than an award, a charter-party or an agreement or contract made or entered into pursuant to the Highway Acts for or relating to the making,

maintaining or repairing of highways)

..

..

..

0

10

0

DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.

See MORTGAGE, &c.

DEPOSIT of title deeds.

See MORTGAGE, &c.

DRAFT for money.

See BILL OF EXCHANGE.

DUPLICATE or COUNTERPART of any instrument chargeable with any duty.

Where such duty does not amount to 5s.

The same duty as the original instrument.

In any other case

..

..

..

..

0

5

0

EQUITABLE MORTGAGE.

See MORTGAGE, &c.

EXCHANGE—Instruments effecting.

In the case specified in section 12 of the Finance Act, 1953, see that section.

In any other case

..

..

..

..

..

..

0

10

0

FOREIGN SECURITY.

See MARKETABLE SECURITY.

FURTHER CHARGE or FURTHER SECURITY.

See MORTGAGE, &c.

INSURANCE.

See POLICY.

LEASE.

(1) For any definite term not exceeding a year:

Of any dwelling-house or part of a dwelling-house at

a rent not exceeding the rate of £10 per annum

..

0

1

0

(2) For any definite term less than a year:

(a) Of any furnished dwelling-house or apartments

where the rent for such term exceeds £25

..

..

0

5

0

(b) Of any lands, tenements, or heritable subjects except or otherwise than as aforesaid.

The same duty as a lease for a year at the rent reserved for the definite term.

(3) For any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—

Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and—

(a) The amount or value of such consideration does not exceed five hundred pounds, and

(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds five hundred pounds, and

(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—

If the amount or value does not exceed

£50

..

0

5

0

Exceeds

£50 and

does not exceed

£100

..

0

10

0

,,

£100

,,

£200

..

0

15

0

,,

£200

,,

£300

..

1

0

0

,,

£300

,,

£400

..

1

5

0

,,

£400

,,

£500

..

1

10

0

(b) The amount or value of such consideration exceeds five hundred pounds but does not exceed two thousand five hundred pounds, and

(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand five hundred pounds, and

(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—

If the amount or value—

Exceeds

£500

and does not exceed

£600

..

..

4

0

0

,,

£600

,,

£700

..

..

5

0

0

,,

£700

,,

£800

..

..

6

0

0

,,

£800

,,

£900

..

..

7

0

0

,,

£900

,,

£1,000

..

..

8

0

0

,,

£1,000

,,

£1,100

..

..

10

0

0

,,

£1,100

,,

£1,200

..

..

12

10

0

,,

£1,200

,,

£1,300

..

..

15

0

0

,,

£1,300

,,

£1,400

..

..

17

10

0

,,

£1,400

,,

£1,500

..

..

20

0

0

,,

£1,500

,,

£1,600

..

..

22

10

0

,,

£1,000

,,

£1,700

..

..

25

0

0

,,

£1,700

,,

£1,800

..

..

27

10

0

,,

£1,800

,,

£1,900

..

..

30

0

0

,,

£1,900

,,

£2,000

..

..

33

0

0

,,

£2,000

,,

£2,100

..

..

36

10

0

,,

£2,100

,,

£2,200

..

..

40

0

0

,,

£2,200

,,

£2,300

..

..

43

10

0

,,

£2,300

,,

£2,400

..

..

47

0

0

,,

£2,400

,,

£2,500

..

..

50

0

0

(c) The amount or value of such consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:—

For every £50, or fractional part of £50, of the

amount or value

..

..

..

..

..

1

0

0

(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:—

For every £50, or fractional part of £50, of the

amount or value

..

..

..

..

..

1

10

0

(e) The case is of any other kind whatsoever not hereinbefore described:

For every £50, or fractional part of £50, of the

amount of value

..

..

..

..

..

2

10

0

Where the consideration or any part of the consideration is any rent:

In respect of such consideration:

If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate:

If the term does not exceed 35 years, or is indefinite.

If the term exceeds 35 years, but does not exceed 100 years.

If the term exceeds 100 years.

£

s.

d.

£

s.

d.

£

s.

d.

Not exceeding £5 per annum

..

0

1

0

0

6

0

0

12

0

Exceeding—

£5 and

not exceeding

£10

..

0

2

0

0

12

0

1

4

0

£10

,,

£15

..

0

3

0

0

18

0

1

16

0

£15

,,

£20

..

0

4

0

1

4

0

2

8

0

£20

,,

£25

..

0

5

0

1

10

0

3

0

0

£25

,,

£50

..

0

10

0

3

0

0

6

0

0

£50

,,

£75

..

0

15

0

4

10

0

9

0

0

£75

,,

£100

..

1

0

0

6

0

0

12

0

0

£100

For every full sum of £50, and also for any fractional part of

£50 thereof   ..

..

..

0

10

0

3

0

0

6

0

0

(4) Lease made subsequently to, and in conformity with an agreement duly stamped under the provisions

£

s.

d.

of section 75 of the Stamp Act, 1891

..

..

0

1

0

(5) Of any other kind whatsoever not hereinbefore

described

..

..

..

..

..

..

1

0

0

LETTER OF CREDIT.

See BILL OF EXCHANGE.

MARKETABLE SECURITY.

(1) Being a security not transferable by delivery —For or in respect of the money thereby secured

The same ad valorem. duty according to the nature of the security as upon a mortgage.

(2)Transfer, Assignment, or Disposition of a marketable security of any description—

Upon a sale thereof—See conveyance or transfer on sale

Upon a mortgage thereof—See mortgage of stock or marketable security.

In any other case than a sale or mortgage

..

..

0

10

0

(3) Being a security transferable by delivery:

(a) made or issued by or on behalf of any company or body of persons corporate or unincorporate formed or established in the State, or

(b) made or issued by or on behalf of any foreign State or Government, or foreign municipal body, corporation, or company, and assigned, transferred, or in any manner negotiated in the State:—

(i) For every £20, or fractional part of £20 of the money secured, if that money is to be paid off within a term not exceeding one year from the date on which

the duty is payable

..

..

..

..

0

1

0

(ii) For every £10, or fractional part of £10 of the money secured, if that money is to be paid off within a term exceeding one year but not exceeding three

years from the date on which the duty is payable

..

0

1

0

(iii) For every £10, or fractional part of £10 of the money secured, if that money is to be paid off at a time exceeding three years after the date on which

the duty is payable

..

..

..

..

..

0

4

0

(iv) For every £20, or fractional part of £20 of the money secured, in the case of a security given in substitution for a like security stamped under (iii)

above

..

..

..

..

..

..

..

0

2

0

(4) Being a foreign share warrant or stock certificate to bearer (including any instrument by whatever name called, having the like effect as a share warrant issued under the provisions of the Companies Act, 1963, or as a stock certificate to bearer):

For every £10, or fractional part of £10, of the nominal value of the share or stock to which the warrant,

certificate, or instrument relates

..

..

..

0

4

0

(5) Being an instrument to bearer (not being a share warrant, stock certificate to bearer, or other instrument chargeable with duty under the foregoing heading) by means of which any share or stock of any company or body of persons formed or established out of the State assigned, transferred, or in any manner negotiated in the State:

For every £100, or fractional part of £100, of the

nominal value of the share or stock

..

..

..

0

1

0

MARRIAGE SETTLEMENT. See SETTLEMENT.

MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty), and WARRANT OF ATTORNEY to confess and enter up judgment.

(1) Being the only or principal or primary security (other than an equitable mortgage) for the payment or repayment of money—

Not exceeding £300:—

For every £50 or part of £50 of the amount secured

..

0

1

0

Exceeding £300:—

For every £200 or part of £200 of the amount secured

0

5

0

(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped—

Where the amount secured does not exceed two thousand pounds:

For every £200, and also for any fractional part of

£200

..

..

..

..

..

..

..

0

1

0

In any other case

..

..

..

..

..

0

10

0

(3) Being an equitable mortgage:

For every £100, and any fractional part of £100, of the

amount secured

..

..

..

..

..

..

0

1

0

(4) TRANSFER, ASSIGNMENT, or DISPOSITION of any mortgage, bond, debenture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment.

For every £200, and also for any fractional part of £200, of the amount transferred, assigned, or disposed,

exclusive of interest which is not in arrear

..

..

0

1

0

And also where any further money is added to the money already secured.

The same duty as a principal security for such further money.

(5) RECONVEYANCE, RELEASE, DISCHARGE, SURRENDER, RESURRENDER, or RENUNCIATION of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured:

£

s.

d.

For every £200, and also for any fractional part of £200, of the total amount or value of the money at any time

secured

..

..

..

..

..

..

..

0

1

0

MORTGAGE OF STOCK or Marketable Security.

By deed. See MORTGAGE.

ORDER for the payment of money.

See BILL OF EXCHANGE.

PARTITION or DIVISION—Instruments effecting.

In the case specified in section 73 of the Stamp Act, 1891, see that section.

In any other case

..

..

..

..

..

..

0

10

0

POLICY OF LIFE INSURANCE.

Where the sum insured exceeds £50 but does not exceed £1,000:

For every full sum of £100, and also for any fractional

part of £100, of the amount insured

..

..

..

0

1

0

Exceeds £1,000:

For every full sum of £1,000, and also for any fractional

part of £1,000, of the amount insured

..

..

..

0

10

0

POLICY OF LIFE INSURANCE made for a period not

exceeding two years

..

..

..

..

..

0

1

0

PROMISSORY NOTE.

See BILL OF EXCHANGE.

RECONVEYANCE, RELEASE, or RENUNCIATION of any security.

See MORTGAGE, &c.

RELEASE or RENUNCIATION of any property, or of any right or interest in any property—

Upon a sale. See CONVEYANCE ON SALE.

By way of security. See MORTGAGE, &c.

In any other case ..

..

..

..

..

..

0

10

0

RENUNCIATION. See RECONVEYANCE and RELEASE.

REVOCATION of any use or trust of any property by

any writing, not being a will

..

..

..

..

0

10

0

SETTLEMENT. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or other hereditaments or heritable subjects, or not, or to be laid out in the purchase of lands or other hereditaments or heritable subjects or not), or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever:

For every £100, and also for any fractional part of £100, of the amount or value of the property settled or

agreed to be settled

..

..

..

..

..

0

5

0

Exemption.

Instrument of appointment relating to any property in favour of persons specially named or described as the objects of a power of appointment, where duty has been duly paid in respect of the same property upon the settlement creating the power or the grant of representation of any will or testamentary instrument creating the power.

SHARE CERTIFICATE. FOREIGN.

See MARKETABLE SECURITY.

SHARE WARRANT issued under the provisions of the Companies Acts, and STOCK CERTIFICATE to bearer.

A duty of an amount equal to three times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.

£

s.

d.

SUPERANNUATION ANNUITY.

See BOND, COVENANT, &c.

SURRENDER, not being an instrument chargeable with

duty as a conveyance on sale or a mortgage.

..

..

0

10

0

TRANSFER.

See CONVEYANCE or TRANSFER.

WARRANT OF ATTORNEY to confess and enter up a judgment given as a security for the payment or repayment of money, or for the transfer or retransfer of stock.

See MORTGAGE, &c.


GENERAL EXEMPTIONS FROM ALL STAMP DUTIES

(1) Transfers of shares in

(i) stocks or funds of the Government or Oireachtas,

(ii) stocks or funds of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin, and

(iii) stocks or funds of the Government or Parliament of Great Britain which are registered in the books of the Bank of Ireland in Dublin.

(2) Instruments for the sale, transfer, or other disposition, either absolutely or by way of mortgage, or otherwise, of any ship or vessel, or any part, interest, share, or property of or in any ship or vessel.

(3) Testaments and testamentary instruments.

(4) Bonds given to sheriffs or other persons upon the replevy of any goods or chattels, and assignments of such bonds.

(5) Instruments made by, to, or with the Commissioners of Public Works in Ireland.