Section 4 How duties are to be paid

The amount of stamp duty paid in respect of an instrument must be impressed by means of stamps on that instrument or by attaching the stamp certificate to the instrument except where express provision is made to the contrary in the Stamp Duties Consolidation Act, 1999. Express provision is made to the contrary in—

• section 5 which concerns stamp duty paid under composition agreements,
• section 25(1) which enables stamp duty on bills of exchange to be denoted by adhesive stamps (see also section 23), and
• section 71(e) which concerns the payment of stamp duty on securities title to which is transferred electronically.

The Revenue Commissioners may also stamp by the issue of a receipt (see definition of “stamp” in section 1) in certain circumstances.

Under the e-stamping system the instrument is stamped by attaching the stamp certificate to the instrument concerned.

Relevant Date: Finance Act 2014