No 31 of 1999, Section 117, Link Report

Links from Section 117
Act	Linked to	Context
Companies Act, 1963	index.html	(a) in the case of the formation of a capital company which is to be incorporated under the Companies Act, 1963, or formed under the Limited Partnerships Act, 1907, before the incorporation or registration of that capital company or partnership, and
Companies Act, 1963	index.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	sec0020.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	sec0118.html	(1) ~~Where any transaction takes place,~~ Where any transaction takes place before 7 December 2005, a statement of the assets, liabilities and expenses referred to in section 118 shall be delivered to the registrar—
Stamp Duty Consolidation Act, 1999	sec0118.html	and the statement shall be charged with stamp duty at the rate of ~~1 per cent~~ 0.5 per cent of the amount determined in accordance with section 118 but where the calculation results in an amount which is not a multiple of £1 €1 ~~the amount so calculated shall be rounded ~~up to the nearest £~~ down to the nearest €~~ the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest € .
Stamp Duty Consolidation Act, 1999	sec0120.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	sec0159D.html	(3) Simple interest shall be payable ~~by means of penalty~~ on so much of the stamp duty charged on the statement required to be delivered under subsection (1)(b) as remains unpaid after the expiration of one month from the date of the transaction which gave rise to the charge for duty, and such interest shall be payable at the rate of ~~1 per cent for each month or part of a month~~ 0.0322 per cent for each day or part of a day for which duty so remains unpaid interest shall be payable, calculated in accordance with section 159D, until the day on which the duty is paid and it shall be chargeable and recoverable in the same manner as if it were part of the duty.
Stamp Duty Consolidation Act, 1999	sec0159D.html	(4) Interest on the additional duty payable under subsection (2)(b)(i) shall be charged at the 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 shall be chargeable on the additional duty payable under subsection (2)(b)(i) and shall be calculated in accordance with section 159D, from the date of the transaction which gave rise to the charge for duty until the date of payment of the duty.
Links to Section 117 (from within TaxSource Total)
Act	Linked from	Context
Stamp Duty Consolidation Act, 1999	sched4.html	section 117 of the Stamp Duties Consolidation Act, 1999
Stamp Duty Consolidation Act, 1999	sched4.html	section 14 and subsections (3) and (4) of section 117 of the Stamp Duties Consolidation Act, 1999
Stamp Duty Consolidation Act, 1999	sec0114.html	“statement” means the statement required to be delivered under section 117(1);
Stamp Duty Consolidation Act, 1999	sec0119.html	then, subject to this section, stamp duty on the statement delivered in accordance with section 117(1) shall be charged at the rate of zero per cent (in this section referred to as the “reduced rate”).
Stamp Duty Consolidation Act, 1999	sec0119.html	(4) The statement, which by virtue of this section is charged at the reduced rate, shall become chargeable with stamp duty at the rate specified in section 117 if the acquiring company does not retain, for a period of 5 years from the date of the transaction in respect of which stamp duty at the reduced rate was charged, at least 75 per cent of the issued share capital of the target company and all the shares which it held following that transaction, including the shares acquired whether by means of a transaction or otherwise before that transaction and held at the time of the transaction.
Stamp Duty Consolidation Act, 1999	sec0119.html	(6) Where, by reason of subsection (4), stamp duty becomes chargeable at the rate specified in section 117 when the acquiring company concerned within a period of 5 years from the date of any transaction in respect of which stamp duty was charged at the reduced rate—
Stamp Duty Consolidation Act, 1999	sec0119.html	then the statement which was delivered to the registrar pursuant to section 117(1) in relation to the transaction in respect of which stamp duty was charged at the reduced rate shall be charged with stamp duty at the rate which would have been charged in the first instance if subsection (1) had not applied to the transaction and the statement thus charged shall have applied to it this Part except that, for the purposes of subsections (3) and (4) of section 117, the date of the transaction shall be the date on which the event specified in paragraph (a) or (b), as the case may be, occurred.
Stamp Duty Consolidation Act, 1999	sec0119.html	then the statement which was delivered to the registrar pursuant to section 117(1) in relation to the transaction in respect of which stamp duty was charged at the reduced rate shall be charged with stamp duty at the rate which would have been charged in the first instance if subsection (1) had not applied to the transaction and the statement thus charged shall have applied to it this Part except that, for the purposes of subsections (3) and (4) of section 117, the date of the transaction shall be the date on which the event specified in paragraph (a) or (b), as the case may be, occurred.
Stamp Duty Consolidation Act, 1999	sec0159C.html	(b) a statement that is required to be delivered to the registrar under section 117(1)(b), or
Taxes Consolidation Act, 1997	sec1089.html	(a) ~~section 15 of the Stamp Act, 1891, and subsections (2) and (3) of section 69 of the Finance Act, 1973~~ section 14 and subsections (3) and (4) of section 117 of the Stamp Duties Consolidation Act, 1999,