Stamp Duty (Particulars to Be Delivered) Regulations, 1995

• Jurisdiction: Ireland
• Citation: IR SI 144/1995
• Year: 1995

S.I. No. 144 of 1995.

STAMP DUTY (PARTICULARS TO BE DELIVERED) REGULATIONS, 1995.

The Revenue Commissioners, in exercise of the powers conferred on them by section 107 (as amended by section 149 of the Finance Act, 1995 (No. 8 of 1995)) of the Finance Act, 1994 (No. 13 of 1994), hereby make the following Regulations: 1. These Regulations may be cited as the Stamp Duty (Particulars to be Delivered) Regulations, 1995. 2. These Regulations shall have effect in relation to any instrument executed on or after the 1st day of September, 1995. 3. In these Regulations "particulars to be delivered" means the particulars to be delivered for the purposes of section 107 of the Finance Act, 1994 (No. 13 of 1994). 4. Subject to Regulation 5, these Regulations shall apply to—

( a ) any conveyance or other transfer on sale of the fee simple of any land or interest in land;

( b ) any conveyance or other transfer operating as a voluntary disposition inter vivos for the fee simple of any land or interest in land;

( c ) the grant of any lease of any land for a term exceeding 30 years;

( d ) the assignment of any lease of any land where the unexpired term of that lease exceeds 30 years. 5. These Regulations shall not apply to—

( a ) any transaction creating a joint tenancy between spouses to which section 14 of the Family Home Protection Act, 1976 (No. 27 of 1976), relates and it shall not be necessary to present the instrument concerned to the Revenue Commissioners or to furnish them with particulars thereof, or

( b ) conveyances, transfers or leases of houses, buildings or land by or to a housing authority to which section 8 of the Housing (Miscellaneous Provisions) Act, 1992 (No. 18 of 1992), relates and it shall not be necessary to present such conveyance, transfer or lease to the Revenue Commissioners or to furnish them with particulars thereof. 6. (1) The particulars to be delivered shall contain the information required in the form (in this Regulation referred to as "the first-mentioned form") which is set out in the Schedule to these Regulations and shall—

( a ) be in the first-mentioned form, or

( b ) where the printed document containing those particulars has been produced with computer assistance in a form other than the first-mentioned form, be in such order and layout as approximates to the first-mentioned form as the Revenue Commissioners may agree to,

and any such form, duly completed and signed together with a copy thereof, shall be presented and lodged along with the instrument concerned at one of the offices of the...