Section 129 Penalty for enrolling, etc., instrument not duly stamped, etc.

(1) This section imposes a penalty of €630 on any person who enrols, enters or registers an instrument which is chargeable with stamp duty if that instrument has not been duly stamped. Persons who come within the scope of this section include—

• company registrars (but see section 71(e)),
• Registrar in Land Registry or Registry of Deeds,
• Registrar of bills of sale,
• Registrar of patents, trade marks, etc.

(2) This section also provides that the Registrar of bills of sale may not register a bill of sale which is chargeable to stamp duty unless it is duly stamped.

Relevant Date: Finance Act 2014