Section 27 Stamping of certain foreign bills of exchange

This provision was first enacted in 1936 to enable the State to accede to the “Convention on the Stamp Laws in connection with Bills of Exchange and Promissory Notes with Protocol” which was signed at Geneva on 7 June, 1930. It provides that bills or notes which are presented for acceptance outside the State or bills or notes which are accepted or payable outside the State are not invalid in the State if they are not stamped. However, sections 14(1) and 127 apply to such bills.

Relevant Date: Finance Act 2014