CUID IV

Dleachtanna Stampa

Caibidil I

Ilghnéitheach

62. —Tiocfaidh an Chaibidil seo i ngníomh an lú lá de Lúnasa, 1973, nó dáta an Achta seo a rith, cibé acu is déanaí, agus ní bheidh éifeacht aige maidir le haon ionstraim a forghníomhaíodh roimh an teacht i ngníomh sin.

63. —Leasaítear leis seo alt 88 den Stamp Act, 1891, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):

“(2) As respects an instrument executed on or after the 1st day of June, 1973, or deemed by virtue of this subsection to be a new and separate instrument executed on or after the 1st day of June, 1973, where such total amount is unlimited, the security shall—

(a) if unstamped, or if stamped with ad valorem duty to cover an amount not exceeding £10,000 be available only for £10,000, and

(b) if stamped with ad valorem duty to cover an amount exceeding £10,000, be available for such amount only;

but where any advance or loan is made in excess of £10,000 or such greater amount as may be covered by that duty, the security shall, for the purpose of stamp duty, be deemed to be a new and separate instrument, executed on the day on which the advance or loan is made”.

64. —(1) Déantar leis seo an Ceannteideal atá leagtha amach i gCuid 1 den Naoú Sceideal a ghabhann leis an Acht seo a chur in ionad an Cheannteidil “BOND, COVENANT, or INSTRUMENT of any kind whatsoever” sa Chéad Sceideal (arna leasú leis an Acht Airgeadais, 1970 ) a ghabhann leis an Stamp Act, 1891.

(2)  (a)  Déantar leis seo an Ceannteideal atá leagtha amach i gCuid II den Naoú Sceideal sin a chur in ionad an Cheannteidil “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities” sa Chéad Sceideal sin (arna leasú amhlaidh).

(b) An Ceannteideal sa Chéad Sceideal sin a cuireadh isteach le mír (a) den fho-alt seo, measfar, faoi réir forálacha an Cheannteidil sin, go bhfolaíonn sé aon tíolacadh nó aistriú ar aon mhaoin seachas stoic nó urrúis inmhargaidh a oibríonn mar dhiúscairt dheonach inter vivos agus déanfar aon tagairt sa Cheannteideal sin do mhéid nó luach aon chomaoine a fhorléiriú maidir leis an dleacht is inmhuirir ar an tíolacadh nó ar an aistriú sin mar thagairt do luach na maoine.

(3) Déantar leis seo an mhír atá leagtha amach i gCuid III den Naoú Sceideal sin a chur in ionad mhír (3) den Cheannteideal “LEASE” sa Chéad Sceideal sin (arna leasú amhlaidh).

(4) Déantar leis seo an Ceannteideal atá leagtha amach i gCuid IV den Naoú Sceideal sin a chur in ionad an Cheannteidil “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security otherwise specially charged with duty) and WARRANT OF ATTORNEY to confess and enter up judgment” sa Chéad Sceideal sin (arna leasú amhlaidh).

(5) Faoi réir alt 4 den Stamp Act, 1891, aon ionstraim atá, de bhua aon cheann de na forálacha sin roimhe seo den alt seo, díolmhaithe ó dhleacht faoi aon Cheannteideal sa Chéad Sceideal sin a luaitear sna forálacha sin, ní bheidh sí inmhuirir i leith dleachta faoi aon Cheannteideal eile sa Chéad Sceideal sin.

65. —(1) Leasaítear leis seo alt 50 (2) den Acht Airgeadais, 1969 , trí “cúig déag faoin gcéad” a chur in ionad “deich faoin gcéad”.

66. —Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 206) (Dleacht Stampa ar Ionstraimí Áirithe), 1973.