“MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance upon property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.
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(1) Being the only or principal or primary security (other than an equitable mortgage):
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where the amount secured does not exceed £20,000
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Exempt
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where the amount secured exceeds £20,000:
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for every £1,000, or any fractional part of £1,000 of the amount secured
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£1.00
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Provided that the duty so charged shall not exceed £500.
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(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:
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where the amount secured does not exceed £20,000
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Exempt
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where the amount secured exceeds £20,000
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£10.00
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(3) Being an equitable mortgage:
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where the amount secured does not exceed £20,000
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Exempt
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where the amount secured exceeds £20,000:
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for every £1,000 or any fractional part of £1,000, of the amount secured
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50p
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Provided that the duty so charged shall not exceed £500.
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(4) TRANSFER, ASSIGNMENT or DISPOSITION of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement:
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where the amount secured does not exceed £20,000
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Exempt
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where the amount secured exceeds £20,000:
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for every £1,000, or any fractional part of £1,000, of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear
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50p
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Provided that the duty so charged shall not exceed £500.
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Where any further money is added to the money already secured
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The same duty as a principal security for such further money
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