<\/span><\/h4>\n(1)In this section –<\/p>\n
‘carelessly’ means failure to take reasonable care;<\/p>\n
‘liability to duty’ means a liability to the amount of the difference specified in subsection (7), (8) or (9) arising from any matter referred to in subsections (2) and (4);<\/p>\n
‘participant’, ‘securities settlement system’ and ‘transfer order’ have the same meaning as they have, respectively, in section 78A;<\/p>\n
‘person’ means –<\/p>\n
(a)for the purposes of subsections (2)(b) and (4)(b), a participant,<\/p>\n
(b)for the purposes of subsections (2)(c) and (4)(c), an accountable person or a relevant person, as the case may be, where a return is caused to be delivered, or is delivered, to the Commissioners, and<\/p>\n
(c)for the purposes of subsection (2)(d), an accountable person or a relevant person, as the case may be, where a return , which is required to be delivered, is not delivered to the Commissioners;<\/p>\n
‘prompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that has been made to the Commissioners or to a Revenue officer in the period between –<\/p>\n
(a)the date on which the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to duty of that person will start, and<\/p>\n
(b)the date that the investigation or inquiry starts;<\/p>\n
‘qualifying disclosure’, in relation to a person, means –<\/p>\n
(a)in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and<\/p>\n
(b)in relation to a penalty referred to in subsection (5), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (5),<\/p>\n
made in writing to the Commissioners or to a Revenue officer and signed by or on behalf of that person and that is accompanied by –<\/p>\n
(i)a declaration, to the best of that person’s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and<\/p>\n
(ii)a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;<\/p>\n
‘relevant person’ means a person that is required to deliver a relevant statement;<\/p>\n
‘relevant statement’ means a statement that is required to be delivered to the Commissioners under a provision of Part 9;<\/p>\n
‘return’ means –<\/p>\n
(a)an electronic return,<\/p>\n
(b)a paper return, or<\/p>\n
(c)a relevant statement;<\/p>\n
‘Revenue officer’ means an officer of the Commissioners;<\/p>\n
‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them –<\/p>\n
(a)before an investigation or inquiry had been started by them or by a Revenue officer into any matter occasioning a liability to duty of that person, or<\/p>\n
(b)where the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to duty of that person will start, before that notification.<\/p>\n
(2)Where any person deliberately –<\/p>\n
(a)executes any instrument in which all the facts and circumstances affecting the liability of such instrument to duty, or the amount of the duty with which such instrument is chargeable, are not fully and truly set forth in the instrument or in any statement to which section 8(2) relates,<\/p>\n
(b)enters or causes to be entered an incorrect transfer order in a securities settlement system and such incorrect transfer order gives rise to an underpayment of duty, or results in a claim for exemption from duty to which there is no entitlement,<\/p>\n
(c)causes an incorrect return to be delivered, or delivers an incorrect return, to the Commissioners which does not reflect all the facts and circumstances affecting the liability of such instrument or relevant statement, as the case may be, to duty or the amount of the duty with which such instrument or relevant statement is chargeable that are required by the Commissioners to be disclosed on such return, or<\/p>\n
(d)fails to deliver or cause to be delivered a return which is required to be delivered to the Commissioners,<\/p>\n
then that person shall incur a penalty of \u20ac1,265 and a further penalty.<\/p>\n
(3)The further penalty referred to –<\/p>\n
(a)in subsection (2) in relation to paragraph (a) of that subsection, shall be the amount specified in subsection (7),<\/p>\n
(b)in subsection (2) in relation to paragraph (b) of that subsection, shall be the amount specified in subsection (8),<\/p>\n
(c)in subsection (2) in relation to paragraph (c) of that subsection, shall be the amount specified in subsection (9), and<\/p>\n
(d)fails to deliver or cause to be delivered an electronic return or a paper return which is required to be delivered to the Commissioners,<\/p>\n
reduced, where the person who incurred the penalty co-operated fully with any investigation or inquiry started by the Commissioners or by a Revenue officer into any matter occasioning a liability to duty of that person, to –<\/p>\n
(i)75 per cent of that amount where paragraph (ii) or (iii) does not apply,<\/p>\n
(ii)50 per cent of that amount where a prompted qualifying disclosure has been made by the person, or<\/p>\n
(iii)10 per cent of that amount where an unprompted qualifying disclosure has been made by the person.<\/p>\n
(4)Where any person carelessly but not deliberately –<\/p>\n
(a)executes any instrument in which all the facts and circumstances affecting the liability of such instrument to duty, or the amount of the duty with which such instrument is chargeable, are not fully and truly set forth in the instrument or in any statement to which section 8(2) relates,<\/p>\n
(b)enters or causes to be entered an incorrect transfer order in a securities settlement system and such incorrect transfer order gives rise to an underpayment of duty, or results in a claim for exemption from duty to which there is no entitlement.<\/p>\n
(c)causes an incorrect return to be delivered, or delivers an incorrect return, to the Commissioners which does not reflect all the facts and circumstances affecting the liability of such instrument or relevant statement, as the case may be, to duty or the amount of the duty with which such instrument or relevant statement is chargeable that are required by the Commissioners to be disclosed on such return, or<\/p>\n
(d)fails to deliver or cause to be delivered a return which is required to be delivered to the Commissioners,<\/p>\n
then that person shall incur a penalty of \u20ac1,265 and a further penalty.<\/p>\n
(5)<\/p>\n
(a)The further penalty referred to –<\/p>\n
(i)in subsection (4) in relation to paragraph (a) of that subsection, shall be the amount specified in subsection (7),<\/p>\n
(ii)in subsection (4) in relation to paragraph (b) of that subsection, shall be the amount specified in subsection (8), and<\/p>\n
(iii)in subsection (4) in relation to paragraph (c) of that subsection, shall be the amount specified in subsection (9),<\/p>\n
reduced to 40 per cent where the excess referred to in subparagraph (I) of paragraph (b) applies and to 20 per cent in other cases.<\/p>\n
(b)Where the person who incurred the penalty co-operated fully with any investigation or inquiry started by the Commissioners or by a Revenue officer into any matter occasioning a liability to duty of that person the further penalty referred to –<\/p>\n
(i)in subsection (4) in relation to paragraph (a) of that subsection, shall be the amount specified in subsection (7),<\/p>\n
(ii)in subsection (4) in relation to paragraph (b) of that subsection, shall be the amount specified in subsection (8), and<\/p>\n
(iii)in subsection (4) in relation to paragraph (c) of that subsection, shall be the amount specified in subsection (9),<\/p>\n
reduced –<\/p>\n
(I)where the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, exceeds 15 per cent of the amount referred to in subsection (7)(b), (8)(b) or (9)(b), as the case may be, to –<\/p>\n
(A)30 per cent of the amount of the difference (in clauses (B) and (C) referred to as ‘that amount’) where clause (B) or (C) does not apply,<\/p>\n
(B)20 per cent of that amount where a prompted qualifying disclosure has been made by that person, or<\/p>\n
(C)5 per cent of that amount where an unprompted qualifying disclosure has been made by that person,<\/p>\n
or<\/p>\n
(II)where the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, does not exceed 15 per cent of the amount referred to in subsection (7)(b), (8)(b) or (9)(b), as the case may be, to –<\/p>\n
(A)15 per cent of the amount of the difference (in clauses (B) and (C) referred to as ‘that amount’) where clause (B) or (C) does not apply,<\/p>\n
(B)10 per cent of that amount where a prompted qualifying disclosure has been made by that person, or<\/p>\n
(C)3 per cent of that amount where an unprompted qualifying disclosure has been made by that person.<\/p>\n
(5A)<\/p>\n
(a)The further penalty referred to in subsection (4) in relation to paragraph (d) of that subsection, shall be the amount specified in subsection (9A) reduced to 40 per cent.<\/p>\n
(b)Where the person who incurred the penalty co-operated fully with any investigation or enquiry started by the Commissioners or by a Revenue officer into any matter occasioning a liability to duty of that person, the further penalty referred to in subsection (4) in relation to paragraph (d) of that subsection, shall be the amount specified in subsection (9A) reduced to –<\/p>\n
(i)30 per cent of that amount where subparagraph (ii) or (iii) does not apply,<\/p>\n
(ii)20 per cent of that amount where a prompted qualifying disclosure has been made by that person, or<\/p>\n
(iii)5 per cent of that amount where an unprompted qualifying disclosure has been made by that person.<\/p>\n
(6)Where any person neither deliberately nor carelessly –<\/p>\n
(a)executes an instrument and it comes to that person’s notice that the instrument or any statement to which section 8(2) relates does not fully and truly set forth all the facts and circumstances,<\/p>\n
(b)enters or causes to be entered an instruction in a relevant system and it comes to that person’s notice that the instruction was an incorrect instruction,<\/p>\n
(c)causes to be delivered or delivers a return and it comes to that person’s notice that the return does not reflect all the facts and circumstances that are required by the Commissioners to be disclosed on such return, or<\/p>\n
(d)fails to deliver or cause to be delivered a return which is required to be delivered to the Commissioners,<\/p>\n
then, unless the error is remedied without unreasonable delay, the person shall be treated for the purposes of this section as having acted deliberately.<\/p>\n
(7)The amount referred to in subsection (3)(a) and paragraphs (a)(i) and (b)(i) of subsection (5) shall be the amount of the difference between –<\/p>\n
(a)the amount of duty payable in respect of the instrument based on the facts and circumstances set forth and delivered, and<\/p>\n
(b)the amount of the duty which would have been the amount so payable if the instrument and any accompanying statement had fully and truly set forth all the facts and circumstances referred to in subsections (1) and (2) of section 8.<\/p>\n
(8)The amount referred to in subsection (3)(b) and paragraphs (a)(ii) and (b)(ii) of subsection (5) shall be the amount of the difference between –<\/p>\n
(a)the duty so paid (if any), and<\/p>\n
(b)the duty which would have been payable if the instruction had been entered correctly.<\/p>\n
(9)The amount referred to in subsection (3)(c) and paragraphs (a)(iii) and (b)(iii) of subsection (5) shall be the amount of the difference between –<\/p>\n
(a)the amount of duty payable in respect of the instrument or relevant statement, as the case may be based on the facts and circumstances disclosed on such return, and<\/p>\n
(b)the amount of duty that would have been the amount so payable if all the facts and circumstances affecting the liability of such instrument or relevant statement, as the case may be, to duty or the amount of the duty with which such instrument or relevant statement is chargeable, that are required to be disclosed on such return by the Commissioners, had been disclosed to them.<\/p>\n
(9A)The amount referred to in subsection (3)(d) and in subsection (5A) is the amount of duty that would have been payable if a return had been delivered.<\/p>\n
(10)Where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, then as regards matters pertaining to the second disclosure –<\/p>\n
(a)in relation to subsection (3) –<\/p>\n
(i)paragraph (ii) shall apply as if ’75 per cent’ were substituted for ’50 per cent’, and<\/p>\n
(ii)paragraph (iii) shall apply as if ’55 per cent’ were substituted for ’10 per cent’, and<\/p>\n
(b)in relation to subparagraph (I) of subsection (5)(b) –<\/p>\n
(i)clause (B) shall apply as if ’30 per cent’ were substituted for ’20 per cent’, and<\/p>\n
(ii)clause (C) shall apply as if ’20 per cent’ were substituted for ‘5 per cent’.<\/p>\n
(11)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, then as regards matters pertaining to the third or subsequent disclosure, as the case may be –<\/p>\n
(a)the further penalty referred to in paragraphs (a), (b) and (c) of subsection (3) shall not be reduced, and<\/p>\n
(b)the reduction referred to in subparagraph (I) of subsection (5)(b) shall not apply.<\/p>\n
(12)A disclosure, in relation to a person, shall not be a qualifying disclosure where –<\/p>\n
(a)before the disclosure is made, a Revenue officer had started an inquiry or an investigation into any matter contained in that disclosure and had contacted or notified the person, or a person representing the person, in this regard, or<\/p>\n
(b)matters contained in the disclosure are matters –<\/p>\n
(i)that have become known or are about to become known, to the Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,<\/p>\n
(ii)that are within the scope of an inquiry being carried out wholly or partly in public, or<\/p>\n
(iii)to which the person who made the disclosure is linked, or about to be linked, publicly.<\/p>\n
(13)[deleted]<\/p>\n
(14)Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133.<\/p>\n
(15)<\/p>\n
(a)For the purposes of this subsection, the liability to duty shall include the amount calculated in accordance with subsection (9A).<\/p>\n
(b)Where –<\/p>\n
(i)the aggregate amount of –<\/p>\n
(I)the liability to duty,<\/p>\n
(II)the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),<\/p>\n
(III)the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010),<\/p>\n
(IV)the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and<\/p>\n
(V)the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),<\/p>\n
does not exceed \u20ac6,000, and<\/p>\n
(ii)but for this subsection the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be,<\/p>\n
then, notwithstanding subsection (4), the person shall not be liable to a penalty under this section.<\/p>\n
Part 11<\/p>\n
<\/span>Management Provisions (ss. 135-159D)<\/span><\/h4>\nChapter 1 Interpretation, Application and Care and Management (ss. 135-137C)
\n135.<\/p>\n
<\/span>Interpretation (Part 11).<\/span><\/h4>\nIn this Part –<\/p>\n
“duty” means any stamp duty for the time being chargeable by law;<\/p>\n
“office of the Commissioners” means an office of the Commissioners where stamps are provided;<\/p>\n
“officer” means officer of the Commissioners;<\/p>\n
“stamp” is a stamp provided or to be provided by a Government Department.<\/p>\n
136.<\/p>\n
<\/span>Application (Part 11).<\/span><\/h4>\nThis Part shall apply to all duties and to all fees which are for the time being directed to be collected or received by means of stamps.<\/p>\n
137.<\/p>\n
<\/span>Stamp duties under care and management of the Commissioners.<\/span><\/h4>\nAll duties for the time being chargeable by law as stamp duties shall be under the care and management of the Commissioners.<\/p>\n
137A.<\/p>\n
<\/span>Information exchange with Property Registration Authority.<\/span><\/h4>\n(1)In this section ‘Authority’ means An t\u00dadar\u00e1s Cl\u00e1r\u00fach\u00e1in Maoine or, in the English language, the Property Registration Authority.<\/p>\n
(2)The Authority shall, at such intervals as are specified by the Revenue Commissioners, supply to the Revenue Commissioners such information in the Authority’s possession as may be required for the performance of the functions of the Revenue Commissioners under this Act.<\/p>\n
(3)Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Authority, supply to the Authority such information in the Commissioners’ possession which may be required by the Authority when considering stamp duty in relation to documents presented for registration.<\/p>\n
137B.<\/p>\n
<\/span>Information exchange with Property Services Regulatory Authority.<\/span><\/h4>\n(1)In this section “Authority” means An tUdar\u00e1s Rial\u00e1la Seirbh\u00eds\u00ed Maoine or, in the English language, the Property Services Regulatory Authority.<\/p>\n
(2)Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Authority on or after the establishment day within the meaning of section 2 (1) of the Property Services (Regulation) Act 2011, supply to the Authority, such information in the Commissioners\u2019 e-stamping system (including information which was in that system before that establishment day) as may be required by the Authority for the performance of the functions of the Authority.<\/p>\n
137C.<\/p>\n
<\/span>Provision of information to Commissioner of Valuation.<\/span><\/h4>\n(1)In this section “Commissioner of Valuation” means a Commissioner appointed under section 9 (5) of the Valuation Act 2001.<\/p>\n
(2)Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Commissioner of Valuation, supply to the Commissioner of Valuation such information in the Commissioners\u2019 e-stamping system as may be required by the Commissioner of Valuation for the performance of the functions of the Commissioner of Valuation.<\/p>\n
Chapter 2 Mode of recovering money received for duty (s. 138)
\n138. Moneys received for duty and not appropriated to be recoverable in High Court.
\nRepealed from 1 March 2009
\n(1)Every person who, having received any sum of money as or for any duty, or any fee collected by means of a stamp, does not apply the money to the due payment of the duty or fee, and improperly withholds or detains the same, shall be accountable for the amount of the duty or fee, and the same shall be a debt from such person to the Minister for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery of the sum of money) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney General in any court of competent jurisdiction.<\/p>\n
(2)The Commissioners may sue out of the High Court a writ of summons commanding any such person to deliver an account of every sum of money so received by such person, and withheld or detained, and to pay the money to them, together with the costs of the proceedings, or to show cause to the contrary.<\/p>\n
(3)If cause is shown the court shall make such order as to the court seems just.<\/p>\n
Chapter 3<\/p>\n
<\/span>Offences<\/span><\/h4>\n(ss. 139-145)<\/p>\n
139. Certain offences in relation to dies and stamps provided by the Commissioners to be offences.
\nEvery person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following, that is –<\/p>\n
(a)fraudulently prints or makes an impression on any material from a genuine die;<\/p>\n
(b)fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part of such stamp;<\/p>\n
(c)fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;<\/p>\n
(d)fraudulently fixes or places on any material or on any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other stamp;<\/p>\n
(e)fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date, or other matter or thing written on the stamped material, with the intent that any use should be made of the stamp on such material;<\/p>\n
(f)knowingly sells or exposes for sale or utters or uses any stamp which has been fraudulently printed or impressed from a genuine die;<\/p>\n
(g)knowingly, and without lawful excuse (the proof of which shall lie on the person accused) has in such person’s possession any stamp which has been fraudulently printed or impressed from a genuine die, or any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date, or other matter or thing has been fraudulently erased or otherwise either really or apparently removed,<\/p>\n
shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.<\/p>\n
140.<\/p>\n
<\/span>Proceedings for detection of forged dies, etc.<\/span><\/h4>\nOn information given before a judge of the District Court on oath that there is just cause to suspect any person of being guilty of any of the offences specified in section 139, such judge may, by a warrant under his or her hand, cause every house, room, shop, building, or place belonging to or occupied by the suspected person, or where such person is suspected of being or having been in any way engaged or concerned in the commission of any such offence, or of secreting any machinery, implements, or utensils applicable to the commission of any such offence, to be searched, and if on such search any of those several matters and things are found, the same may be seized and carried away, and shall afterwards be delivered over to the Commissioners.<\/p>\n
141.<\/p>\n
<\/span>Proceedings for detection of stamps stolen or obtained fraudulently.<\/span><\/h4>\n(1)Any judge of the District Court having jurisdiction in the place where any stamps are known or supposed to be concealed or deposited, may, on reasonable suspicion that the same have been stolen or fraudulently obtained, issue a warrant for the seizure of the stamps, and for apprehending and bringing before such judge or any other judge of the District Court within the same jurisdiction the person in whose possession or custody the stamps may be found, to be dealt with according to law.<\/p>\n
(2)If the person does not satisfactorily account for the possession of the stamps or it does not appear that the same were purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, the stamps shall be forfeited, and shall be delivered over to the Commissioners.<\/p>\n
(3)Notwithstanding subsections (1) and (2), if at any time within 6 months after the delivery of the stamps under subsection (2) any person makes out to the satisfaction of the Commissioners that any stamps so forfeited were stolen or otherwise fraudulently obtained from such person, and that the same were purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, such stamps may be delivered up to such person.<\/p>\n
142.<\/p>\n
<\/span>Licensed person in possession of forged stamps to be presumed guilty until contrary is shown.<\/span><\/h4>\n(1)If any forged stamps are found in the possession of any person appointed to sell and distribute stamps, or being or having been licensed to deal in stamps, that person shall be deemed and taken, unless the contrary is satisfactorily proved, to have had the same in his or her possession knowing them to be forged, and with intent to sell, use, or utter them, and shall be liable to the punishment imposed by law on a person selling, using, uttering, or having in possession forged stamps knowing the same to be forged.<\/p>\n
(2)If the Commissioners have cause to suspect any such person of having in such person’s possession any forged stamps, they may be warrant under their hands authorise any person to enter between the hours of 9 a.m. and 7 p.m. into any house, room, shop, or building of or belonging to the suspected person, and if on demand of admittance, and notice of the warrant, the door of the house, room, shop, or building, or any inner door of such house, room, shop, or building is not opened, the authorised person may break open the same and search for and seize any stamps that may be found in the house, room, shop or building or in the custody or possession of the suspected person.<\/p>\n
(3)All members of the Garda S\u00edoch\u00e1na are required, on request by any person authorised pursuant to subsection (2), to aid and assist in the execution of the warrant.<\/p>\n
(4)Any person who –<\/p>\n
(a)refuses to permit any such search or seizure to be made in accordance with subsection (2), or<\/p>\n
(b)assaults, opposes, molests, or obstructs any person so authorised in the due execution of the powers conferred by this section or any person acting to aid or assist a person so authorised,<\/p>\n
and any member of the Garda S\u00edoch\u00e1na who on a request under subsection (3) refuses or neglects to aid and assist any person so authorised in the due execution of such person’s powers shall incur a penalty of \u20ac1,265.<\/p>\n
143.<\/p>\n
<\/span>Mode of proceeding when stamps are seized.<\/span><\/h4>\nWhere stamps are seized under a warrant, the person authorised by the warrant shall, if required, give to the person in whose custody or possession the stamps are found an acknowledgement of the number, particulars, and amount of the stamps, and permit the stamps to be marked before the removal of those stamps.<\/p>\n
144.<\/p>\n
<\/span>Defacement of adhesive stamps.<\/span><\/h4>\n(1)Every person who by any writing in any manner defaces any adhesive stamp before it is used shall incur a penalty of \u20ac630.<\/p>\n
(2)Notwithstanding subsection (1), any person may with the express sanction of the Commissioners, and in conformity with the conditions which they may prescribe, write on or otherwise appropriate an adhesive stamp before it is used for the purpose of identification of such stamp.<\/p>\n
145.<\/p>\n
<\/span>Penalty for frauds in relation to duties.<\/span><\/h4>\nAny person who practises or is concerned in any fraudulent act, contrivance, or device, not specially provided for by law, with intent to defraud the State of any duty shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.<\/p>\n
Chapter 4<\/p>\n
<\/span>Sale of stamps (ss. 146-150)<\/span><\/h4>\n146. Power to grant licences to deal in stamps.
\n(1)The Commissioners may, in their discretion, grant a licence to any person to deal in stamps at any place to be named in the licence.<\/p>\n
(2)The licence shall specify the full name and place of abode of the person to whom the same is granted, and a description of every house, shop, or place, in or at which such person is authorised to deal in stamps.<\/p>\n
(3)Every person to whom a licence is granted shall give security in the sum of \u20ac1,265 in such manner and form as the Commissioners shall prescribe, and, if by bond, the bond shall be exempt from stamp duty.<\/p>\n
(4)One licence and one bond only shall be required for any number of persons in partnership, and the licence may at any time be revoked by the Commissioners.<\/p>\n
(5)Every person licensed to deal in stamps shall cause to be visibly and legibly painted and shall keep so painted in letters of not less than one inch in length on some conspicuous place on the outside of the front of every house, shop, or place in or at which such person is licensed to deal in stamps, such person’s full name, together with the words “Licensed to sell stamps”, and for every neglect or omission so to do shall incur a penalty of \u20ac1,265.<\/p>\n
147.<\/p>\n
<\/span>Penalty for unauthorised dealing in stamps, etc.<\/span><\/h4>\n(1)If any person who is not duly appointed to sell and distribute stamps deals in any manner in stamps, without being licensed so to do, or at any house, shop, or place not specified in such person’s licence such person shall be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section.<\/p>\n
(2)If any person who is not duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, has, or puts on such person’s premises either in the inside or on the outside of the premises, or on any board or any material exposed to public view, and whether the same be affixed to such person’s premises or not, any letters importing or intending to import that such person deals in stamps, or is licensed so to do, such person shall incur a penalty of \u20ac1,265.<\/p>\n
148.<\/p>\n
<\/span>Provisions as to determination of a licence.<\/span><\/h4>\n(1)If the licence of any person to deal in stamps expires or is revoked, or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his or her licence, or at the time of his or her death or bankruptcy, has in his or her possession any stamps, such person, or such person’s executor or administrator, or the receiver or trustee or official assignee under such person’s bankruptcy, may, within 6 months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to an office of the Commissioners.<\/p>\n
(2)The Commissioners may in any such case pay to the person bringing or sending stamps the amount of the duty on the stamps, deducting from such amount the proper discount, if proof to their satisfaction is furnished that the same were actually in the possession of the person, whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his or her death or bankruptcy, and that the stamps were purchased or procured by that person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.<\/p>\n
149. Penalty for hawking stamps.
\n(1)If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any stamps, the following shall apply:<\/p>\n
(a)such person shall, in addition to any other fine or penalty to which he or she may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section;<\/p>\n
(b)all stamps which are found in the possession of the offender shall be forfeited, and shall be delivered to the Commissioners, to be disposed of as they think fit.<\/p>\n
(2)Any person may arrest a person found committing an offence under this section, and take that person before a judge of the District Court having jurisdiction where the offence is committed, who shall hear and determine the matter.<\/p>\n
150.<\/p>\n
Discount.<\/p>\n
On the sale of stamps such discount shall be allowed to the purchasers of the stamps as the Minister directs.<\/p>\n
Chapter 5<\/p>\n
<\/span>Allowance for spoiled or misused stamps (ss. 151-155)<\/span><\/h4>\n151. Allowance for spoiled stamps.
\n(1)Subject to such regulations as the Commissioners may think proper to make, and to the production of such evidence by statutory declaration or otherwise as the Commissioners may require, allowance shall be made by the Commissioners for stamps in any of the following cases:<\/p>\n
(a)the stamp on any material inadvertently and undesignedly spoiled, obliterated, or by any means rendered unfit for the purpose intended, before the material bears the signature of any person or any instrument written on the material is executed by any party;<\/p>\n
(b)any adhesive stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the Commissioners been affixed to any material;<\/p>\n
(c)any adhesive stamp representing a fee capable of being collected by means of such stamp which has been affixed to material where a certificate from the proper officer is produced to the effect that the stamp should be allowed;<\/p>\n
(d)the stamp on any bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner or delivered out of such drawer’s hands for any purpose other than by means of tender for acceptance;<\/p>\n
(e)[deleted]<\/p>\n
(f)the stamp on any bill of exchange which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accepted or endorsed, where another completed and duly stamped bill of exchange is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill;<\/p>\n
(g)the stamp used for any of the following instruments, that is –<\/p>\n
(i)an instrument executed by any party to the instrument, but afterwards found to be absolutely void from the beginning,<\/p>\n
(ii)an instrument executed by any party to the instrument, but afterwards found unfit, by reason of any error or mistake in the instrument, for the purpose originally intended,<\/p>\n
(iii)an instrument executed by any party to the instrument which has not been made use of for any purpose, and which by reason of the inability or refusal of some necessary party to sign the same or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended,<\/p>\n
(iv)an instrument executed by any party to the instrument, which by reason of the refusal of any person to act under the same, or for want of enrolment or registration within the time required by law, fails of the intended purpose or becomes void, or<\/p>\n
(v)an instrument executed by any party to the instrument which is inadvertently and undesignedly spoiled, and in lieu of which another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be effected by the instrument being effected by some other instrument duly stamped.<\/p>\n
(2)Notwithstanding subsection (1), allowance shall not be made by the Commissioners for spoiled stamps unless –<\/p>\n
(a)the application for relief is made within the period of 4 years after the stamp has been spoiled or become useless or, in the case of an executed instrument, within the period of 4 years from the date the instrument was stamped by the Commissioners,<\/p>\n
(b)in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled,<\/p>\n
(c)in the case of an executed instrument the instrument has not achieved the purpose for which it was intended being the purpose of registering title to the property being conveyed or transferred by that instrument, and<\/p>\n
(d)all of the requirements of section 159A are met.<\/p>\n
152. Repayment of overpaid stamp duty.
\n(1)In this section –<\/p>\n
\u2018relevant statement\u2019 means –<\/p>\n
(a)an account delivered to the Commissioners under section 5, or<\/p>\n
(b)a statement delivered to the Commissioners under Part 9;<\/p>\n
\u2018return\u2019 means an electronic return or a paper return made to the Commissioners in relation to an instrument.<\/p>\n
(2)Where a person has made a payment of stamp duty, including any interest charged, surcharge imposed or penalty incurred, under any provision of this Act, in relation to –<\/p>\n
(a)an instrument, or<\/p>\n
(b)a relevant statement, which –<\/p>\n
(i)was not due, or<\/p>\n
(ii)but for an error or mistake made by the person in the return to which the instrument relates or, as the case may be, in the relevant statement, would not have been due,<\/p>\n
the person shall, on an application to the Commissioners and subject to section 159A, be entitled to a repayment of the payment concerned.<\/p>\n
153. Allowance, how to be made.
\nIn any case in which allowance is made for spoiled or misused stamps the Commissioners may give in lieu of the allowance other stamps of the same denomination and value, or if required, and they think proper, stamps of any other denomination to the same amount in value, or in their discretion, the same value in money, deducting from the value of the stamps the discount allowed on the purchase of stamps of the like description.<\/p>\n
154. Stamps not wanted may be repurchased by the Commissioners.
\nWhen any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which such person has no immediate use, the Commissioners may, if they think fit, repay to such person the value of the stamp in money, deducting the proper discount, on such person’s delivering up the stamp to be cancelled, and proving to their satisfaction that it was purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, within the period of 4 years from the date the stamp was purchased and with a bona fide intention to use it.<\/p>\n
155. Allowance for lost instruments.
\n(1)Where an instrument which was executed and duly stamped has been accidentally lost (in this section referred to as the “lost instrument”) the Commissioners may –<\/p>\n
(a)on application made by the person by whom it was first or alone executed,<\/p>\n
(b)on the giving of an undertaking by that person to deliver up the lost instrument to them to be cancelled if it is subsequently found, and<\/p>\n
(c)on satisfactory proof of the payment of the duty,<\/p>\n
give other stamps of the same value in money but the stamps so given shall only be used for the purpose of stamping another instrument made between the same persons and for the same purpose.<\/p>\n
(2)For the purposes of this section the Commissioners may require the delivery to them, in such form as they may specify, of a statutory declaration by any person who was concerned with the delivery of the lost instrument to them for stamping.<\/p>\n
Chapter 6<\/p>\n
<\/span>Miscellaneous (ss. 156-159)<\/span><\/h4>\n156. Discontinuance of dies.
\n(1)Whenever the Commissioners determine to discontinue the use of any die, and provide a new die to be used in lieu of the discontinued die, and give public notice of their determination in the Iris Oifigi\u00fail, then from and after any day to be stated in the notice (such day not being within one month after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die, shall be deemed to be not duly stamped.<\/p>\n
(2)Whenever the Commissioners give public notice in the Iris Oifigi\u00fail that the use of any die has been discontinued, then, whether a new die has been provided or not, from and after any day to be stated in the notice (that day not being within one month after the notice is so published), that die shall not be a lawful die for denoting the payment of duty, and every instrument first executed by any person, or bearing date, after the day so stated in the notice, and stamped with duty denoted by the discontinued die, shall be deemed to be not duly stamped.<\/p>\n
(3)<\/p>\n
(a)If any instrument stamped with a discontinued die, and first executed after the day so stated at any place outside the State, is brought to the Commissioners within 14 days after it has been received in the State, then on proof of the facts to the satisfaction of the Commissioners the stamp on that instrument shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of a lawful die without the payment of any interest or penalty.<\/p>\n
(b)All persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may at any time within 6 months after the day stated in the notice send the same to an office of the Commissioners, and the Commissioners may on receipt of that material cause the stamp on such material to be cancelled, and the same material, or, if the Commissioners think fit, any other material, to be stamped with a lawful die in lieu of and to an equal amount with the stamp so cancelled.<\/p>\n
157. Declarations, affidavits and oaths, how to be made.
\nAny statutory declaration, affidavit or oath to be made in pursuance of or for the purposes of this or any other Act for the time being in force relating to duties may be made before any of the Commissioners, or any officer or person authorised by them in that behalf, or before any commissioner for oaths or any peace commissioner or notary public in any part of the State, or at any place outside the State, before any person duly authorised to administer oaths there.<\/p>\n
158. Mode of granting licences.
\nAny licence or certificate to be granted by the Commissioners under this Part or any other Act for the time being in force relating to duties may be granted by such officer or person, as the Commissioners may authorise in that behalf.<\/p>\n
158A. Delegation.
\n(1)Subject to subsection (2), any act to be performed or function to be discharged by the Commissioners under this Act may be performed or discharged by any one or more of their officers acting under their authority.<\/p>\n
(2)The general delegation referred to in subsection (1) shall not apply in the case of –<\/p>\n
(a)the authorisation of Revenue officers to perform any act or function that requires authorisation to be given by the Commissioners, and<\/p>\n
(b)the making of regulations under this Act.<\/p>\n
159. Recovery of penalties, etc.
\nRepealed from 1 March 2009
\n(1)Any penalty imposed by this Part or any forfeiture incurred in connection with duty shall be deemed to be a debt due to the Minister for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery) be sued for and recovered by action, or other appropriate proceedings, at the suit of the Attorney General or the Minister or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890.<\/p>\n
(2)The provisions of section 134 shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of a penalty referred to in subsection (1).<\/p>\n
Chapter 7<\/p>\n
<\/span>Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments<\/span><\/h4>\n(ss. 159A-159C)<\/p>\n
159A.<\/p>\n
<\/span>General provisions on claims for repayment of stamp duty.<\/span><\/h4>\n(1)In this section –<\/p>\n
\u2018relevant statement\u2019 and \u2018return\u2019 have the same meaning, respectively, as in section 152;<\/p>\n
\u2018repayment\u2019 means a repayment of stamp duty including any –<\/p>\n
(a)interest charged,<\/p>\n
(b)surcharge imposed, or<\/p>\n
(c)penalty incurred,<\/p>\n
in relation to stamp duty under any provision of this Act;<\/p>\n
\u2018valid claim\u2019 shall be construed in accordance with subsection (3).<\/p>\n
(2)The Commissioners shall not make a repayment to a person unless –<\/p>\n
(a)such repayment is provided for by this Act,<\/p>\n
(b)a valid claim has been made to them for that purpose, and<\/p>\n
(c)without prejudice to any other provision of this Act containing a shorter time limit for the making of a claim for repayment, the valid claim concerned has been made within the period of 4 years from, as the case may be –<\/p>\n
(i)in respect of an instrument stamped by the Commissioners, the latest date the instrument was required to be stamped under section 2,<\/p>\n
(ii)in respect of a relevant statement delivered to the Commissioners –<\/p>\n
(I)in the case of an account delivered to the Commissioners under section 5, the latest date the account was required to be delivered to the Commissioners in accordance with the agreement entered into under that section, or<\/p>\n
(II)in the case of a statement delivered to the Commissioners under Part 9, the latest date the statement was required to be delivered to the Commissioners under that Part,<\/p>\n
(iii)the date the transfer order referred to in section 78B was executed,<\/p>\n
(iv)the date the person achieved the standard within the meaning of section 81AA(11)(a),<\/p>\n
(v)the date of acknowledgement referred to in section 83D(10)(c) in relation to a relevant residential development within the meaning of that section,<\/p>\n
(vi)the date the condition specified in section 83DA(2)(b) is satisfied, or<\/p>\n
(vii)the qualifying date within the meaning of section 83DB.<\/p>\n
(3)For the purposes of this section, a claim for repayment shall be treated as a valid claim where –<\/p>\n
(a)it is made in the form and manner specified (if any) by the provision, or provisions, of this Act under which such claim is made,<\/p>\n
(b)all information which the Commissioners may reasonably require to enable them to determine if, and to what extent, a repayment is due, has been furnished to them, and<\/p>\n
(c)if the claim relates to a repayment under section 152, the return or, as the case may be, the relevant statement, has been amended to reflect the correct amount of stamp duty payable, if any.<\/p>\n
(4)Where the Commissioners determine that any of the requirements specified in subsection (2) or (3), as the case may be, have not been met in relation to a claim for repayment, they shall decide to refuse the claim for repayment and shall notify the claimant in writing of the decision and the reason or reasons for that decision.<\/p>\n
(5)Any person aggrieved by a decision of the Commissioners under subsection (4) to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 within the period of 30 days after the date of the notification of the decision.<\/p>\n
159B.<\/p>\n
<\/span>Interest on repayment of stamp duty.<\/span><\/h4>\n(1)In this section –<\/p>\n
\u2018relevant date\u2019, in relation to a repayment, means –<\/p>\n
(a)the date which is 93 days after the date on which a valid claim in respect of the repayment is made to the Commissioners, or<\/p>\n
(b)if the repayment is due to a mistaken assumption in the operation of stamp duty on the part of the Commissioners, the date which is the date of payment of the stamp duty, interest, surcharge or penalty, as the case may be, which has given rise to that repayment;<\/p>\n
\u2018repayment\u2019 has the same meaning as in section 159A;<\/p>\n
\u2018valid claim\u2019 shall be construed in accordance with section 159A(3).<\/p>\n
(2)Subject to the provisions of this section, where a person is entitled to a repayment in accordance with any provision of this Act, the amount of the repayment shall, subject to a valid claim in respect of the repayment being made to the Commissioners, unless the contrary intention appears and subject to section 960H(4) of the Taxes Consolidation Act 1997, carry simple interest at the rate of 0.011 percent (or such other rate (if any) prescribed by the Minister by order under subsection (5)(a)) for each day or part of a day for the period commencing on the relevant date and ending on the date upon which the repayment is made.<\/p>\n
(3)Interest shall not be payable under this section if it would amount to \u20ac10 or less.<\/p>\n
(4)Income tax shall not be deductible on any payment of interest under this section and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.<\/p>\n
(5)<\/p>\n
(a)The Minister may, from time to time, make an order prescribing a rate for the purposes of subsection (2).<\/p>\n
(b)Every order made by the Minister under paragraph (a) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it is made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.<\/p>\n
159C.<\/p>\n
<\/span>Time limits for making enquiries etc. and assessments by the Commissioners.<\/span><\/h4>\n(1)In this section –<\/p>\n
“neglect” in connection with or in relation to a relevant instrument, means –
\n(a)subject to paragraph (b), in the case of an instrument or a specified statement, a failure to disclose in the instrument, or as the case may be, in the specified statement, all the facts and circumstances affecting the liability to duty of such instrument or specified statement,
\n(b)in the case of an instrument to which section 8(2) applies, as between both the instrument and the statement referred to in that section, a failure to disclose all the facts and circumstances affecting the liability to duty of such instrument, or
\n(c)in the case of a transfer order referred to in section 78B, a failure to enter a correct transfer order in a securities settlement system within the meaning of section 78A;<\/p>\n
“relevant instrument” means –
\n(a)an instrument stamped by the Commissioners or a specified statement delivered to the Commissioners, or
\n(b)a transfer order referred to in section 78B;<\/p>\n
“relevant period”, in relation to a relevant instrument, means the period of 4 years commencing on –
\n(a)
\n(i)subject to paragraph (b), the date the instrument was stamped by the Commissioners,
\n(ii)the date the statement was delivered to the Commissioners, or
\n(iii)the date the transfer order was entered,
\nor
\n(b)the latest date on which all of the conditions were required to be satisfied for a relief or exemption;<\/p>\n
“specified statement”, means –
\n(a)an account delivered to the Commissioners under section 5,
\n(b)a statement that is required to be delivered to the registrar under section 117(1)(b), or
\n(c)a statement that is required to be delivered to the Commissioners under Part 9.<\/p>\n
(2)The making of enquiries or the taking of other action by the Commissioners for the purpose of satisfying themselves as to the correctness or otherwise of the charge arising, either directly or indirectly, to stamp duty in respect of a relevant instrument may not be initiated after the expiry of the relevant period.<\/p>\n
(3)Notwithstanding any other provision in any other section of this Act, an assessment made in connection with or in relation to any relevant instrument may not be made after the expiry of the relevant period.<\/p>\n
(4)The time limit referred to in subsections (2) and (3) shall not apply where the Commissioners have reasonable grounds for believing that any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to any relevant instrument which is the subject of any enquiries, action or assessment.<\/p>\n
Chapter 8<\/p>\n
Calculation of interest on unpaid duty and other amounts (s. 159D)<\/p>\n
159D.<\/p>\n
<\/span>Calculation of interest on unpaid duty and other amounts.<\/span><\/h4>\n(1)In this section –<\/p>\n
‘period of delay’, in relation to any unpaid duty or other amount referred to in a specified provision, means the period referred to in the specified provision in respect of which period interest is chargeable, charged, payable or recoverable, as the case may be, in accordance with that provision;<\/p>\n
‘relevant period’, in relation to a period of delay which falls into more than one of the periods specified in column (1) of the Table to subsection (2), means any part of the period of delay which falls into, or is the same as, a period specified in that column;<\/p>\n
‘specified provision’ means any section of this Act other than section 126(7) which provides for interest to be charged, chargeable, payable or recoverable, as the case may be, in respect of any unpaid duty or other amount due and payable under that section.<\/p>\n
(2)The amount of interest charged, chargeable, payable or recoverable in respect of any unpaid duty or other amount due and payable or recoverable under a specified provision –<\/p>\n
(a)where one of the periods specified in column (1) of the Table to this subsection includes or is the same as the period of delay, shall be the amount determined by the formula –<\/p>\n
<\/p>\n
where –<\/p>\n
Ais the duty or other amount due and payable under the specified provision which remains unpaid,<\/p>\n
Dis the number of days (including part of a day) forming the period of delay, and<\/p>\n
Pis the appropriate percentage in column (2) of the Table to this subsection opposite the period specified in column (1) of the said Table within which the period of delay falls or which is the same as the period of delay,<\/p>\n
and<\/p>\n
(b)where a continuous period formed by more than one period specified in column (1) of the Table to this subsection, but not (as in subsection (a)) only one such period, includes or is the same as the period of delay, shall be the aggregate of the amounts due in respect of each relevant period which forms part of the period of delay, and the amount due in respect of each such relevant period shall be determined by the formula –<\/p>\n
<\/p>\n
where –<\/p>\n
Ais the duty or other amount due and payable under the specified provision which remains unpaid,<\/p>\n
Dis the number of days (including part of a day) forming the relevant period, and<\/p>\n
Pis the appropriate percentage in column (2) of the Table to this subsection opposite the period specified in column (1) of the said Table within which the period of delay falls or which is the same as the relevant period.<\/p>\n
Table<\/p>\n
(Period)<\/p>\n
(1)<\/p>\n
(Percentage)<\/p>\n
(2)<\/p>\n
From 1 April 2005 to 30 June 2009<\/p>\n
0.0273%<\/p>\n
From 1 July 2009 to the date of payment<\/p>\n
0.0219%<\/p>\n
<\/p>\n
Part 12 Repeals, etc. (ss. 160-164)