Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
This section has been deleted.
Deleted by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.
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132 Application of section 962 of Taxes Consolidation Act, 1997.
[FA1991 s108(1)]
Section 962 of the Taxes Consolidation Act, 1997, shall, subject to any necessary modifications, apply to stamp duty in the same manner as it applies to income tax and where that section 962 is exercised with regard to stamp duty it shall be exercised as if stamp duty was a tax to be collected and levied by the Collector-General.
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Deleted by F(No.2)A08 sched4(part1). Applies as respects any tax that becomes due and payable on or after 1 March 2009.