Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
[2]>
[1]>
152 Allowance for misused stamps.
[SDMA1891 s10]
When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Commissioners may, on application made within 6 years after the date of the instrument, or, if it is not dated, within 6 years after the execution of the instrument by the person by whom it was first or alone executed, and on the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.
<[1]
[1]>
152 Allowance for misused stamps.
When any person has inadvertently used, for an instrument liable to duty, a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Commissioners may, on application made within the period of 4 years from the date the instrument was stamped by the Commissioners, and on the instrument, if liable to duty, being stamped with the proper duty, cancel or allow as spoiled the stamp so misused.
<[1]
<[2]
[2]>
152. Repayment of overpaid stamp duty
(1) In this section—
“relevant statement” means—
(a) an account delivered to the Commissioners under section 5, or
(b) a statement delivered to the Commissioners under Part 9;
“return” means an electronic return or a paper return made to the Commissioners in relation to an instrument.
(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—
(a) an instrument, or
(b) a relevant statement,
which—
(i) was not due, or
(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,
the person shall, on an application to the Commissioners and subject to section 159A, be entitled to a repayment of the payment concerned.
<[2]