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(5) Subsection (2) does not apply where the transfer or lease concerned is effected by an instrument which has been stamped has been stamped, or is not required under Regulations made pursuant to section 17A to be stamped, by means of the e-stamping system.

(3) Notwithstanding anything in section 20 or 127, any transfer or lease any transfer or lease (not being a duplicate or counterpart of a transfer or lease) to which regulations made pursuant to subsection (2) 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.

(3) Notwithstanding anything in section 20 or 127, any transfer or lease any transfer or lease (not being a duplicate or counterpart of a transfer or lease) to which regulations made pursuant to subsection (2) 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.

(4) If the transferee or lessee fails to comply with this provision, such person 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.

(4) If the transferee or lessee fails to comply with this provision, such person 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.