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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

[2]>

65 Penalty for issuing share warrant not duly stamped.

[SA1891 s107; FA1899 s5(2) (part)]

If a share warrant which is chargeable to stamp duty, or any instrument to bearer having a like effect as such a share warrant, is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall incur a penalty of [1]>£500<[1][1]>€630<[1].

<[2]

[1]

[-] [+]

Substituted by FA01 sched5 and s240 with effect from 1 January 2002.

[2]

[-]

Deleted by FA17 sched2(3)(b). Deemed to have come into operation on 1 December 2016.