Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
9 Mode of calculating ad valorem duty in certain cases.
[FA1933 s40]
Where an instrument is chargeable with ad valorem duty in respect of money in any currency other than the currency of the State, such duty shall be calculated on the value of that money in the currency of the State according to the rate of exchange current at the date of execution of such instrument.