Finance Act, 1984
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Amendment of section 49 (exemption of certain instruments from stamp duty) of Finance Act, 1969. |
100.—(1) Section 49 of the Finance Act, 1969 , is hereby amended by the insertion after subsection (2A) (inserted by the Finance Act, 1981 ) of the following subsection: | |
“(2B) Notwithstanding subsections (2) and (2A) of this section, subsection (1) of this section shall have effect in relation to an instrument if, but (apart from the said subsections (2) and (2A)) only if, it is shown to the satisfaction of the Revenue Commissioners that the Minister for the Environment has certified that he is satisfied, on the basis of the information available to him at the time of so certifying, that the total floor area of the said house measured in the manner referred to in section 4 (2) (b) of the Housing (Miscellaneous Provisions) Act, 1979 , does not or will not exceed the maximum total floor area standing specified in regulations under the said section 4 (2) (b) and is not or will not be less than the minimum total floor area standing so specified.”. | ||
(2) The Imposition of Duties (No. 269) (Exemption of Certain Instruments from Stamp Duty) Order, 1984 (S.I. No. 49 of 1984), is hereby revoked. | ||
(3) This section shall have effect with respect to instruments executed on or after the date of the passing of this Act. |