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Amendment of section 117 (statement to be charged with stamp duty) of Principal Act.
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127.—(1) Section 117 of the Principal Act is amended—
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(a) in subsection (1)—
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(i) by substituting “0.5 per cent” for “1 per cent”, and
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(ii) by substituting “the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €” for “the amount so calculated shall be rounded down to the nearest €”,
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and
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(b) in subsection (2) by deleting paragraph (a).
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(2) (a) Paragraph (a)(i) of subsection (1) applies as respects transactions effected on or after 2 December 2004, and
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(b) Paragraphs (a)(ii) and (b) of subsection (1) apply as respects transactions effected on or after 3 February 2005.
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