Links from Section 159A | ||
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Act | Linked to | Context |
Stamp Duty Consolidation Act, 1999 |
(i) in respect of an instrument stamped by the Commissioners, the latest date the instrument was required to be stamped under section 2, |
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Stamp Duty Consolidation Act, 1999 |
(I) in the case of an account delivered to the Commissioners under section 5, the latest date the account was required to be delivered to the Commissioners in accordance with the agreement entered into under that section, or |
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Stamp Duty Consolidation Act, 1999 |
(iii) the date the transfer order referred to in section 78B was executed, |
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Stamp Duty Consolidation Act, 1999 |
(iv) the date the person achieved the standard within the meaning of section 81AA(11)(a), |
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Stamp Duty Consolidation Act, 1999 |
(v) the date of acknowledgement referred to in section 83D(10)(c) in relation to a relevant residential development within the meaning of that section, |
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Stamp Duty Consolidation Act, 1999 |
(vi) the date the condition specified in section 83DA(2)(b) is satisfied, or |
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Stamp Duty Consolidation Act, 1999 |
(vii) the qualifying date within the meaning of section 83DB. |
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Stamp Duty Consolidation Act, 1999 |
“relevant statement” and “return” have the same meaning, respectively, as in section 152; |
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Stamp Duty Consolidation Act, 1999 |
(c) if the claim relates to a repayment under section 152, the return or, as the case may be, the relevant statement, has been amended to reflect the correct amount of stamp duty payable, if any. |
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Taxes Consolidation Act, 1997 |
(5) Any person aggrieved by a decision of the Commissioners under subsection (4) 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. |
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Taxes Consolidation Act, 1997 |
(5) Any person aggrieved by a decision of the Commissioners under subsection (4) 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. |
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Links to Section 159A (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(d) all of the requirements of section 159A are met. |
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Stamp Duty Consolidation Act, 1999 |
the person shall, on an application to the Commissioners and subject to section 159A, be entitled to a repayment of the payment concerned. |
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Stamp Duty Consolidation Act, 1999 |
“repayment” has the same meaning as in section 159A; |
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Stamp Duty Consolidation Act, 1999 |
“valid claim” shall be construed in accordance with section 159A(3). |
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Stamp Duty Consolidation Act, 1999 |
but if on a claim made to the Commissioners not later than
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Stamp Duty Consolidation Act, 1999 |
(b) Where it is shown to the satisfaction of the Commissioners that the amount of the stamp duty paid under this subsection exceeded
the stamp duty with which the instrument would have been charged under subsection (2) had the aggregate consideration paid or to be paid in respect of the dwellinghouse or apartment been ascertainable at the
date of stamping of the instrument, then the amount of such excess stamp duty shall,
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Stamp Duty Consolidation Act, 1999 |
(7) Where stamp duty has been charged on any instrument by reference to this section and, within 2 years after the date of stamping
of the instrument, building has not commenced, then this section shall be deemed not to have applied to the instrument and,
accordingly, the Commissioners shall, on application to them within 3 years after the date of stamping of the instrument by
the person or persons by whom the stamp duty was paid,
and subject to section 159A,
repay to such person or persons the amount of the stamp duty paid by such person or persons which, but for the other provisions
of this section, would not have been chargeable and such repayment
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Stamp Duty Consolidation Act, 1999 |
(4) The ad valorem duty paid on any contract or agreement to which this section applies
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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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Stamp Duty Consolidation Act, 1999 |
(2) The stamp duty paid on any agreement for a lease, in accordance with subsection (1),
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Stamp Duty Consolidation Act, 1999 |
(b) Where it is shown to the satisfaction of the Commissioners that the amount of the stamp duty paid under this subsection exceeded
the stamp duty with which the instrument would have been charged under subsection (2) had the aggregate consideration paid or to be paid in respect of the dwellinghouse or apartment been ascertainable at the
date of stamping of the instrument, then the amount of such excess stamp duty shall,
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Stamp Duty Consolidation Act, 1999 |
(7) Where stamp duty has been charged on any instrument by reference to this section and, within 2 years after the date of stamping
of the instrument, building has not commenced, then this section shall be deemed not to have applied to the instrument and,
accordingly, the Commissioners shall, on application to them within 3 years after the date of stamping of the instrument by
the person or persons by whom the stamp duty was paid,
and subject to section 159A,
repay to such person or persons the amount of the stamp duty paid by such person or persons which, but for the other provisions
of this section, would not have been chargeable and such repayment
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Stamp Duty Consolidation Act, 1999 |
(1) Where, on a claim in accordance with subsection (2), it is proved to the satisfaction of the Commissioners that there has been an overpayment of duty in relation to a charge to duty by virtue of section 78B, the overpayment shall , subject to section 159A, be repaid. |
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Stamp Duty Consolidation Act, 1999 |
(9) If in the case of any scheme of reconstruction or amalgamation the Commissioners are satisfied that at the proper time for making a claim for exemption from duty under subsection (2) there were in existence all the necessary conditions for such exemption other than the condition that not less than 90 per cent of the issued share capital of the target company would be acquired by the acquiring company, subject to section 159A, the Commissioners may— |
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Stamp Duty Consolidation Act, 1999 |
(d) Where paragraph (c) applies, the transferee may claim a repayment of stamp duty paid in respect of the instrument concerned and the Commissioners shall then , subject to section 159A, cancel and repay any duty that was paid in respect of that instrument. |
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Stamp Duty Consolidation Act, 1999 |
shall, subject to compliance with the conditions set out in subsection (6)and to section 159A, be repaid by the Commissioners where a claim for repayment is made to them in that regard. |
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Stamp Duty Consolidation Act, 1999 |
(10) Subject to the requirements of this section and section 159A, a repayment of stamp duty under this section shall— |
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Stamp Duty Consolidation Act, 1999 |
(5) Subject to the other provisions of this section and section 159A, a repayment of stamp duty under this section shall |
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Stamp Duty Consolidation Act, 1999 |
(10) Subject to the other provisions of this section and section 159A, a repayment of stamp duty under this section shall— |
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Stamp Duty Consolidation Act, 1999 |
(2) Where, in relation to an instrument, it is shown to the satisfaction of the Commissioners that the instrument gives effect, on or after the release date, to the transfer of shares by, or on behalf of, a person who is, or had become, entitled to those shares as a participant in an approved scheme, the Commissioners shall , subject to section 159A, repay such an amount of the stamp duty as was paid, by reference to the heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities” in Schedule 1, on the instrument in respect of those shares. |
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Taxes Consolidation Act, 1997 |
(b)section 865(4), section 159A of the Stamp Duties Consolidation Act 1999, section 99(4) of the Value-Added Tax Consolidation Act 2010 or section 57(3) of the Capital Acquisitions Tax Consolidation Act 2003 shall not apply in relation to any repayment to be made. |