CHAPTER 6

Miscellaneous

Section 156 Discontinuance of dies

If the Revenue Commissioners—

• discontinue the use of any die and give public notice of that fact in Iris Oifigiúil, or
• discontinue the use of any die and replace the discontinued die with a new die and give public notice in Iris Oifigiúil,

the new die will come into effect on the date specified in the public notice.

An instrument which is dated and stamped with the discontinued die after the date specified in the public notice is deemed not to be duly stamped.

The discontinued die will not be a lawful die from the date specified in the public notice.

Relevant Date: Finance Act 2014