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Taxes Consolidation Act, 1997 (Number 39 of 1997)

This section has been deleted.

Deleted by FA99 s197 and Sched6 but continues to apply: (a) to instruments executed before the date of the passing of FA99 (25 March 1999), (b) to acts or omissions which occurred before the date of the passing of FA99 (25 March 1999), (c) to appeals against a decision of the Revenue Commissioners as to the value of any property for the purpose of an assessment being an assessment made before the date of the passing of FA99 (25 March 1999), and (d) in so far as they relate to section 18 of the Finance Act, 1943 , and section 969 of the Taxes Consolidation Act, 1997 , to persons committed to prison before the date of the passing of FA99 (25 March 1999), to such extent as if FA99 had not been enacted.

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875Exemption of appraisements and valuations from stamp duty.

[ITA67 s538; CGTA75 s51(2) and Sch4 par2; CTA76 s147(1) and (2)]

No appraisement or valuation given or made in pursuance and for the purposes of the Tax Acts or the Capital Gains Tax Acts shall be liable to any stamp duty.

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Deleted by FA99 s197 and Sched6 but continues to apply: (a) to instruments executed before the date of the passing of FA99 (25 March 1999), (b) to acts or omissions which occurred before the date of the passing of FA99 (25 March 1999), (c) to appeals against a decision of the Revenue Commissioners as to the value of any property for the purpose of an assessment being an assessment made before the date of the passing of FA99 (25 March 1999), and (d) in so far as they relate to section 18 of the Finance Act, 1943 , and section 969 of the Taxes Consolidation Act, 1997 , to persons committed to prison before the date of the passing of FA99 (25 March 1999), to such extent as if FA99 had not been enacted.