| Links from Section 33 | ||
|---|---|---|
| Act | Linked to | Context |
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Stamp Duty Consolidation Act, 1999 |
(3) In a case to which subsection (2)(b) relates, duty shall not be repayable if it appears to the Commissioners that the circumstances are such that a conveyance or transfer on the sale in question would have been chargeable with duty under section 30 by virtue of subsection (4) of that section. |
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|
Stamp Duty Consolidation Act, 1999 |
the Commissioners shall , subject to section 159A, repay the duty paid by virtue of this section, in a case falling under paragraph (a), so far as it exceeds the stamp duty which would have been payable apart from this section and, in a case falling under paragraph (b), so far as it exceeds the stamp duty which would have been payable if the instrument had been stamped in accordance with subsection (1) in respect of a value equal to the consideration in question. |
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| Links to Section 33 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Stamp Duty Consolidation Act, 1999 |
For the purposes of sections 30 and 33(1), the value of property conveyed or transferred by an instrument chargeable with duty in accordance with either of those sections shall be determined without regard to— |
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|
Stamp Duty Consolidation Act, 1999 |
(f) in the case of an instrument, referred to in section 33(1), whereby the residential unit is conveyed or transferred in contemplation of a sale of the residential unit, on the date of execution of the instrument, and |
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