Revenue Note for Guidance

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Revenue Note for Guidance

Section 163 Continuity and construction of certain references to old and new law

This section provides that the Revenue Commissioners have all the jurisdictions, powers and duties in relation to stamp duties and fees collected by means of stamps under this Act which they had before the passing of the Act. In addition, this section provides for the continuity of stamp duty law and of things done under that law.

Relevant Date: Finance Act 2014