Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
PART 10
Enforcement
127 Terms on which instruments not duly stamped may be received in evidence.
[SA1891 s14]
(1) On the production of an instrument chargeable with any duty as evidence in any court of civil judicature in any part of the State, or before any arbitrator or referee, notice shall be taken by the judge, arbitrator, or referee of any omission or insufficiency of the stamp on the instrument, and if the instrument is one which may legally be stamped after execution, it may, on payment to the officer of the court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid [5]>duty,[5]>duty, including any surcharge incurred under section 14A(3), and interest<[5] payable on stamping the same, be received in evidence, saving all just exceptions on other grounds.[1]> and the penalty<[1] [1]>interest and penalty<[1]<[5]
(2) The officer, or arbitrator, or referee receiving the [6]>duty[6]>duty, including any surcharge incurred under section 14A(3), and interest<[6] shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount of the payment, and shall communicate to the Commissioners the name or title of the proceeding in which, and of the party from whom, the officer, or arbitrator, or referee, as the case may be, received the [2]> and penalty<[2][2]>, interest and penalty<[2]<[6][6]>duty[6]>duty, including any surcharge incurred under section 14A(3), and interest<[6], and the date and description of the instrument, and shall pay over to such person as the Commissioners may appoint the money received by such officer, arbitrator or referee, [2]> and penalty<[2][2]>, interest and penalty<[2]<[6][10]>as the case may be<[10][10]>as the case may be, for the duty, including any surcharge incurred under section 14A(3), and interest<[10][7]>, for the duty.[2]> and penalty<[2][2]>, interest and penalty<[2]<[7]
[8]>
(3) On production to the Commissioners of any instrument in respect of which any duty[3]> or penalty<[3][3]>, interest and penalty<[3] has been paid, together with the receipt, the payment of the duty[4]> and penalty<[4][4]>, interest and penalty<[4] shall be denoted on the instrument.
<[8]
[8]>
(3) On production to the Commissioners of any instrument on which any duty, including any surcharge incurred under section 14A(3), and interest has been paid under subsection (1), together with the receipt, and an electronic return or a paper return has been delivered to the Commissioners, the Commissioners shall treat the duty, including any surcharge incurred under section 14A(3), and interest as paid in the e-stamping system.
<[8]
(4) Except as provided for in this section, an instrument executed in any part of the State, or relating, wherever executed, to any property situated, or to any matter or thing done or to be done, in any part of the State, shall not, except in criminal proceedings or in civil proceedings by the Commissioners to recover stamp duty, be given in evidence, or be available for any purpose, unless it is not chargeable with duty or it is duly stamped in accordance with the law in force at the time when it was first executed.
[9]>
(5) For the purposes of subsection (4), an instrument that has been stamped by means of the e-stamping system is deemed to have been duly stamped notwithstanding any objection relating to duty.
<[9]
[1]
Substituted by F(No.2)A08 sched5(part5)(chap2)(7)(y)(i). As respects paragraph 7 of this Schedule subparagraphs (a) to (aa) (other than subparagraph (c)(i)(I)) of that paragraph have effect as on and from the passing of this Act and to the extent that Chapter 3A (being inserted into Part 47 of the Taxes Consolidation Act 1997 by Part 1 of this Schedule) applies to penalties incurred under the Stamp Duties Consolidation Act 1999 before the passing of this Act which on the passing of this Act have not been paid, it shall not apply to such penalties which are in the form of interest accrued under any provisions of the said Act.
[2]
Substituted by F(No.2)A08 sched5(part5)(chap2)(7)(y)(ii). As respects paragraph 7 of this Schedule subparagraphs (a) to (aa) (other than subparagraph (c)(i)(I)) of that paragraph have effect as on and from the passing of this Act and to the extent that Chapter 3A (being inserted into Part 47 of the Taxes Consolidation Act 1997 by Part 1 of this Schedule) applies to penalties incurred under the Stamp Duties Consolidation Act 1999 before the passing of this Act which on the passing of this Act have not been paid, it shall not apply to such penalties which are in the form of interest accrued under any provisions of the said Act.
[3]
Substituted by F(No.2)A08 sched5(part5)(chap2)(7)(y)(iii)(I). As respects paragraph 7 of this Schedule subparagraphs (a) to (aa) (other than subparagraph (c)(i)(I)) of that paragraph have effect as on and from the passing of this Act and to the extent that Chapter 3A (being inserted into Part 47 of the Taxes Consolidation Act 1997 by Part 1 of this Schedule) applies to penalties incurred under the Stamp Duties Consolidation Act 1999 before the passing of this Act which on the passing of this Act have not been paid, it shall not apply to such penalties which are in the form of interest accrued under any provisions of the said Act.
[4]
Substituted by F(No.2)A08 sched5(part5)(chap2)(7)(y)(iii)(II). As respects paragraph 7 of this Schedule subparagraphs (a) to (aa) (other than subparagraph (c)(i)(I)) of that paragraph have effect as on and from the passing of this Act and to the extent that Chapter 3A (being inserted into Part 47 of the Taxes Consolidation Act 1997 by Part 1 of this Schedule) applies to penalties incurred under the Stamp Duties Consolidation Act 1999 before the passing of this Act which on the passing of this Act have not been paid, it shall not apply to such penalties which are in the form of interest accrued under any provisions of the said Act.
[5]
Substituted by FA12 sched3(32)(a). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.
[6]
Substituted by FA12 sched3(32)(b). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.
[7]
Deleted by FA12 sched3(32)(b). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.
[8]
Substituted by FA12 sched3(32)(c). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.
[9]
Inserted by FA12 sched3(32)(d). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.