No 31 of 1999, Section 20, Link Report

Links from Section 20
Act	Linked to	Context
Stamp Duty Consolidation Act, 1999	sec0014A.html	(10) An assessment of stamp duty shall, where subsection (3) of section 14A applies, include any surcharge within the meaning of that subsection.
Stamp Duty Consolidation Act, 1999	sec0159D.html	(1) Notwithstanding subsection (2), where an electronic return or a paper return is delivered in relation to an instrument required to be stamped by means of the e-stamping system, there shall be included on that return an assessment of such amount of stamp duty that, to the best of the accountable person’s knowledge, information and belief, ought to be charged, levied and paid on the instrument and the accountable person shall pay, or cause to be paid, the stamp duty so assessed together with interest calculated in accordance with section 159D unless the Commissioners make another assessment to be substituted for such assessment.
Stamp Duty Consolidation Act, 1999	sec0159D.html	(2) Where an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument required to be stamped by means of the e-stamping system, the Commissioners shall make an assessment of such amount of stamp duty as, to the best of their knowledge, information (including information received from a member of the Garda Síochána) and belief, ought to be charged, levied and paid on the instrument and an accountable person shall be liable for the payment of the stamp duty so assessed together with interest calculated in accordance with section 159D unless the Commissioners make another assessment to be substituted for such assessment.
Stamp Duty Consolidation Act, 1999	sec0159D.html	(3) Where the Commissioners make an assessment to be substituted for another assessment, an accountable person shall be liable for the payment of the stamp duty so assessed together with interest calculated in accordance with section 159D.
Links to Section 20 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sched4.html	section 20
Stamp Duty Consolidation Act, 1999	sec0117.html	(5) 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) in relation to the company is duly stamped or in the case of a capital company specified in section 120 the statement has, in accordance with the provisions of section 20, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.
Stamp Duty Consolidation Act, 1999	sec0012.html	(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.
Stamp Duty Consolidation Act, 1999	sec0014A.html	(3) Where an accountable person fails to cause the delivery of an electronic return or a paper return in relation to an instrument on or before the specified return date, any amount of stamp duty chargeable which, apart from this section, is contained in an assessment of stamp duty made under section 20 shall be increased by an amount (in this subsection referred to as a ‘surcharge’) equal to—
Stamp Duty Consolidation Act, 1999	sec0071.html	(e) sections 4, 6, 8, 11, 14(4), 20, 127 and 129(1) shall not apply,
Stamp Duty Consolidation Act, 1999	sec0081.html	(6) Subsection (2) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
Stamp Duty Consolidation Act, 1999	sec0081A.html	(10) Subsection (6) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with any duty.
Stamp Duty Consolidation Act, 1999	sec0081B.html	(7) Subsection (4) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is duly stamped or, as the case may be, that it is not chargeable with any duty.
Stamp Duty Consolidation Act, 1999	sec0081B.html	(8) For the purposes of subsection (7), where there are several instruments for completing a title to relevant land, the subject of an exchange of relevant land to which this section applies, all instruments shall, for the purposes of section 20, be presented to the Commissioners, at the same time.
Stamp Duty Consolidation Act, 1999	sec0083A.html	(4) Subsection (2) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with any duty or that it is duly stamped.
Stamp Duty Consolidation Act, 1999	sec0083C.html	(6) Subsection (3) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is duly stamped or, as the case may be, that it is not chargeable with any duty.
Stamp Duty Consolidation Act, 1999	sec0083C.html	(7) For the purposes of subsection (6), where any exchange of houses is effected by more than one instrument, the instruments shall, for the purposes of section 20, be presented to the Commissioners at the same time.
Stamp Duty Consolidation Act, 1999	sec0083D.html	(13)(a) Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2).