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“Act of 1991” means the Child Care Act 1991;

“children’s residential centre” has the same meaning as it has in Part VIII of the Act of 1991;

(6) The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a children’s residential centre under Part VIII of the Act of 1991.

(c) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (6) was satisfied, where the relevant residential unit concerned is registered as a children’s residential centre under Part VIII of the Act of 1991 for a period of less than 10 years after the qualifying date.

(c) the relevant residential unit ceases to be registered as a children’s residential centre under Part VIII of the Act of 1991.

“Act of 1992” means the Housing (Miscellaneous Provisions) Act 1992;

“approved housing body” means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;

“housing authority” has the same meaning as it has in the Act of 1992;

“approved housing body” means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;

“Act of 2007” means the Health Act 2007;

“designated centre” has the same meaning as it has in the Act of 2007;

(5) The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a designated centre under Part 8 of the Act of 2007.

(b) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, where the relevant residential unit concerned is registered as a designated centre under Part 8 of the Act of 2007 for a period of less than 10 years after the qualifying date, or

(b) the relevant residential unit ceases to be registered as a designated centre under Part 8 of the Act of 2007, or

(ii) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, certificates of registration issued under section 50(3) of the Act of 2007, or

(ii) in the case of the Minister for Health, in respect of a claim for repayment made on the basis that the condition specified in subsection (5) was satisfied, whether the relevant residential unit is, or was, registered as a designated centre under Part 8 of the Act of 2007, and

(ii) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, certificates of registration issued under section 50(3) of the Act of 2007, or

“Act of 2009” means the Housing (Miscellaneous Provisions) Act 2009;

“social housing support” has the same meaning as it has in the Act of 2009.

“Act of 2021” means the Affordable Housing Act 2021;

“cost rental dwelling” has the same meaning as it has in Part 3 of the Act of 2021;

(4) The condition specified in this subsection is that, in the 6-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is designated as a cost rental dwelling under Part 3 of the Act of 2021.

(i) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (4) was satisfied, the cost rental designation (within the meaning of Part 3 of the Act of 2021),

“children’s residential centre” has the same meaning as it has in Part VIII of the Act of 1991;

(6) The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a children’s residential centre under Part VIII of the Act of 1991.

(c) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (6) was satisfied, where the relevant residential unit concerned is registered as a children’s residential centre under Part VIII of the Act of 1991 for a period of less than 10 years after the qualifying date.

(c) the relevant residential unit ceases to be registered as a children’s residential centre under Part VIII of the Act of 1991.

(5) The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a designated centre under Part 8 of the Act of 2007.

(b) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, where the relevant residential unit concerned is registered as a designated centre under Part 8 of the Act of 2007 for a period of less than 10 years after the qualifying date, or

(b) the relevant residential unit ceases to be registered as a designated centre under Part 8 of the Act of 2007, or

“cost rental dwelling” has the same meaning as it has in Part 3 of the Act of 2021;

(4) The condition specified in this subsection is that, in the 6-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is designated as a cost rental dwelling under Part 3 of the Act of 2021.

(i) in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (4) was satisfied, the cost rental designation (within the meaning of Part 3 of the Act of 2021),

(16) Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2).

“relevant residential unit” has the same meaning as it has in section 31E;

(2) In this section, a reference to acquisition shall include a reference to acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in section 31E(2).

(a)section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the qualifying date concerned, and

(b) the records referred to in section 128A shall include, in relation to the qualifying relevant residential unit concerned—

(10) Subject to the other provisions of this section and section 159A, a repayment of stamp duty under this section shall—

(15) Interest shall be payable on the clawback calculated in accordance with section 159D from the date on which the repayment was made to the date of payment of the clawback to the Commissioners.

then the person who made such a declaration shall be liable to pay to the Commissioners as a penalty an amount equal to 125 per cent of the stamp duty that would not have been repaid had all the facts been truthfully declared, together with interest charged on that amount as may so become payable, calculated in accordance with section 159D, from the date on which the repayment was made to the date the penalty is paid.

(23) Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by a Revenue officer to the Minister concerned for the purposes of enabling the Minister to comply with a request made under subsection (20) subsection (21).

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(12) An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision.

“electronic means” has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

(d) be made by electronic means and through such electronic systems as the Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply, and

(12) An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision.

(23) Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by a Revenue officer to the Minister concerned for the purposes of enabling the Minister to comply with a request made under subsection (20) subsection (21).