Revenue Note for Guidance

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Revenue Note for Guidance

PART 5 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS

Overview

The instruments which are liable to stamp duty are contained in the various heads of charge which are set out alphabetically in Schedule 1. This Part, which explains and/or supplements that Schedule, is arranged in the same order as the heads of charge are arranged in Schedule 1.

CHAPTER 1

Bills of Exchange

Section 22 Bills and notes purporting to be drawn outside the State

Section deleted for bills/notes drawn/made on or after 2 April 2007.

Relevant Date: Finance Act 2014