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(ii) until the expiration of the period of 5 years 2 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 82, be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976 section 27 of the Capital Acquisitions Tax Consolidation Act 2003, irrespective of the shares the subject matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period. no person—

(ii) until the expiration of the period of 5 years 2 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 82, be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976 section 27 of the Capital Acquisitions Tax Consolidation Act 2003, irrespective of the shares the subject matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period. no person—

“decree of divorce” means a decree under section 5 of the Family Law (Divorce) Act, 1996, or any decree to like effect that was granted under the law of a country or jurisdiction other than the State and is recognised in the State;

“decree of divorce” means a decree under section 5 of the Family Law (Divorce) Act, 1996, or any decree to like effect that was granted under the law of a country or jurisdiction other than the State and is recognised in the State;

(c) any instrument, executed on or after 31 March 2007 and on or before the date of the passing of the Finance (No. 2) Act 2007, that does not contain such a statement as is referred to in paragraph (a) or (b)—

(9) Where, by virtue of the amendment of this section by the Finance (No. 2) Act 2007, an instrument is one in respect of which stamp duty is not chargeable under or by reference to any of the paragraphs or, as the case may be, clauses referred to in subsection (2), the Commissioners, on a claim being made to them in that behalf and on the conditions set out in subsection (10) being satisfied, shall cancel and repay such duty paid as would not have been charged had this section been so amended before the instrument was executed.

“decree of judicial separation” means a decree under section 3 of the Judicial Separation and Family Law Reform Act, 1989, or any decree to like effect that was granted under the law of a country or jurisdiction other than the State and is recognised in the State. the State;

“decree of judicial separation” means a decree under section 3 of the Judicial Separation and Family Law Reform Act, 1989, or any decree to like effect that was granted under the law of a country or jurisdiction other than the State and is recognised in the State. the State;

“PPS Number”, in relation to a person, means the person’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005.

“PPS Number”, in relation to a person, means the person’s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005.

(2) Stamp duty shall not be chargeable under or by reference to paragraphs (2) to (6A) paragraphs (2) to (4) of the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” or clauses (ii) to (vii) clauses (ii) to (iv) of paragraph (3)(a) of the Heading “LEASE”, as the case may be, in Schedule 1 on any instrument to which this section applies.

(b) to which section 29 or 53 applies,

(I) any dwellinghouse or apartment taken under a conveyance or transfer operating as a voluntary disposition within the meaning of section 30 of the Principal Act shall be deemed to have been taken by way of purchase where that conveyance or transfer was executed on or after 22 June 2000, and

(II) any part of a dwellinghouse or apartment taken under a conveyance or transfer operating as a voluntary disposition within the meaning of section 30 of the Principal Act shall be deemed to have been taken by way of purchase where that conveyance or transfer was executed on or after 27 June 2000. 27 June 2000;

(7) Notwithstanding subsection (1), a trustee of a trust to which section 189A of the Taxes Consolidation Act, 1997, applies shall be deemed to be a first time purchaser for the purposes of the definition in subsection (1), in respect of a conveyance or transfer including a conveyance or transfer operating as a voluntary disposition within the meaning of section 30 of the Principal Act, to that trustee of that trust, of a dwellinghouse or apartment or a part of a dwellinghouse or apartment, subject to—

(b) Notwithstanding subsection (1), where a parent of an incapacitated individual or a trustee purchases a qualifying dwellinghouse, the parent or the trustee, as the case may be, shall be deemed to be a first time purchaser, for the purposes of the definition in subsection (1), in respect of a conveyance or transfer of the qualifying dwellinghouse executed on or after 1 January 2010, including a conveyance or transfer operating as a voluntary disposition within the meaning of section 30, to that parent or trustee.

(8) (a) (i) Notwithstanding subsection (1), a spouse to a marriage (in this subsection referred to as a “claimant”), the subject of a decree of divorce, a decree of judicial separation, a decree of nullity or a deed of separation (in this subsection referred to as a “decree”), shall be deemed to be a first time purchaser for the purposes of the definition in subsection (1), in respect of the first conveyance or transfer, including a conveyance or transfer operating as a voluntary disposition within the meaning of section 30, to the claimant, of a dwelling house, after the date of the decree, where the conditions set out in subparagraph (ii) are satisfied.

(b) to which section 29 or 53 applies,

(ii) until the expiration of the period of 5 years 2 years commencing on the date of the execution of the instrument or the subsequent sale (other than a sale the contract for which, if it were a written conveyance, would not, apart from section 82, be charged with full ad valorem duty or a sale to a company under the control of the vendor or of any person entitled to a beneficial interest in the dwellinghouse or apartment immediately prior to the sale or to a company which would, in relation to a notional gift of shares in that company taken, immediately prior to the sale, by any person so entitled, be under the control of the donee or successor within the meaning of section 16 of the Capital Acquisitions Tax Act, 1976 section 27 of the Capital Acquisitions Tax Consolidation Act 2003, irrespective of the shares the subject matter of the notional gift) of the dwellinghouse or apartment concerned, whichever event first occurs, that dwellinghouse or apartment will be occupied as the only or principal place of residence of the purchaser, or if there be more than one purchaser, of any one or more of the purchasers or of some other person in right of the purchaser or, if there be more than one purchaser, of some other person in right of any one or more of the purchasers and that no person, other than by virtue of a title prior to that of the purchaser, will derive any rent or payment in the nature of rent for the use of that dwellinghouse or apartment, or of any part of it, during that period. no person—

as measured in the manner specified in regulations made by the Minister for the Environment, Heritage and Local Government for the purposes of section 91A.

(a) any instrument to which section 92 applies and which contains a statement, in such form as the Commissioners may specify, certifying that the purchaser, or where there is more than one purchaser, each and every one of the purchasers, is a first time purchaser, or first time purchaser

(b) any instrument, other than one to which section 92 applies, which contains a statement, in such form as the Commissioners may specify, certifying any instrument, to which neither section 92 nor subsection (3A) applies, which contains a statement, in such form as the Commissioners may specify, certifying that subsection (3A) does not apply, that the purchaser, or where there is more than one purchaser, each and every one of the purchasers, is a first time purchaser, and that—

(I)section 92 applies to that instrument, and

(II) the purchaser has complied with, and has undertaken to continue to be bound by, the conditions, liabilities and obligations under section 92 and has satisfied, or, as the case may be, undertaken to be bound by, the conditions (including the condition set out in such a statement as is referred to in paragraph (a) notwithstanding that the said instrument does not contain such a statement), liabilities and obligations referred to in this section,

(4) Where subsection (2) applies to an instrument and at any time during the period referred to in section 92(1)(b)(ii) or in subsection (3)(b)(ii) of this section, some person, other than by virtue of a title prior to that of the purchaser some person, other than a person referred to in clause (I) or (II) of subsection (3)(b)(ii), derives any rent or payment in the nature of rent for the use of the dwellinghouse or apartment concerned, or of any part of it, the purchaser, or where there be more than one purchaser, each such purchaser, shall—

(5) Where the instrument is one to which this section and section 92 applies—

(a) the reference in subsection (4) to the amount of duty which would have been charged in the first instance shall be construed as a reference to the duty which would have been charged had the relief under section 92 continued to apply, and

(b) the reference to the amount of duty which was actually charged in subsection (2)(a) of section 92 shall be construed as a reference to the duty which would have been charged had the relief under this section been denied,

and the penalty clawback referred to in subsection (4) shall be in addition to any penalty clawback payable under section 92.

(E) since the date of execution of the conveyance or transfer, the conditions referred to in subsection (3)(b)(ii) or (4A), as the case may be, or the conditions referred to in subsection (1)(b)(ii) or (2A) of section 92, as the case may be, have been complied with and will be complied with for the remainder of the 2 year period referred to in the subsection that applies to the conveyance or transfer concerned,

(i) where the instrument is one to which this section applies by virtue of paragraph (a) or (b) of subsection (3), the claimant has complied with the conditions, liabilities and obligations under either or both this section and section 92, as the case may be, and has undertaken to continue to be bound by those conditions, liabilities and obligations,

(ii) where the instrument is one to which subsection (3)(c)(i) applies, the claimant has complied with, and has undertaken to continue to be bound by, the conditions, liabilities and obligations under section 92 and has satisfied, or, as the case may be, undertaken to be bound by, the conditions (including the condition set out in such a statement as is referred to in paragraph (a) of that subsection notwithstanding that the said instrument does not contain such a statement), liabilities and obligations referred to in this section, or

(a) jointly and severally become liable to pay to the Commissioners a penalty an amount (in this section referred to as a “clawback”) equal to the difference between the amount of the duty which would have been charged in the first instance if the dwellinghouse or apartment had been conveyed or transferred or leased by an instrument to which subsection (2) had not applied and the amount of duty which was actually charged together with interest on that amount charged at a rate of 1 per cent per month or part of a month 0.0322 per cent for each day or part of a day interest charged on that amount, calculated in accordance with section 159D, from the date when the rent or payment is first received to the date the penalty the clawback is remitted, and

(7) Notwithstanding subsection (1), a trustee of a trust to which section 189A of the Taxes Consolidation Act, 1997, applies shall be deemed to be a first time purchaser for the purposes of the definition in subsection (1), in respect of a conveyance or transfer including a conveyance or transfer operating as a voluntary disposition within the meaning of section 30 of the Principal Act, to that trustee of that trust, of a dwellinghouse or apartment or a part of a dwellinghouse or apartment, subject to—