Finance (No. 2) Act 2008 provided for the remission of the fixed penalty of €25 and the surcharge penalty (but not interest) payable on late stamping of instruments executed before 24 December 2008 (the date of the enactment of the Finance (No. 2) Act 2008) where such instruments:

• were delivered to the Revenue Commissioners by 17 February 2009 (i.e. before the expiration of 56 days commencing on 24 December 2008) and
• the duty chargeable, together with interest on that duty, was also paid by that date.

eBrief No.06/09, which provided full details, is reproduced at Section 2.07.