PART 11 MANAGEMENT PROVISIONS

Overview

This Part includes those provisions which were previously contained in the Stamp Duties Management Act, 1891. It is divided into 8 Chapters as follows:

• Chapter 1 contains definitions and care and management provisions. It also sets out the scope of the provisions contained in this Part;
• Chapter 2 sets out how moneys received for duty or fees payable by means of stamps but not appropriated to that duty or those fees are to be recovered;
• Chapter 3 creates a number of offences in relation to the misuse of dies and stamps. In addition to these offences, sections 5 and 8 of the Forgery Act, 1913, create offences relating to the forgery of dies and the possession of forged stamps and dies. Sections 10(5), 12(4), 128(2), 147(1) and 149(1) also create offences as do sections 1078 and 1079 of the Taxes Consolidation Act, 1997;
• Chapter 4 contains provisions relating to the sale, and licensing for sale, of stamps and the distribution of stamps. The Revenue Commissioners have not licensed any person to sell or deal in revenue stamps. Neither have they appointed any person to be a distributor of revenue stamps. The 30 cent adhesive stamp on bills of exchange and promissory notes may only be purchased from the Revenue Commissioners and stamps which are impressed by means of a die on instruments may only be impressed by the Revenue Commissioners.
  This Chapter also applies to postage stamps issued by An Post. The amendment to section 20 of the Finance Act, 1911, contained in Part I of the Fourth Schedule to the Postal and Telecommunications Services Act, 1983, extends to An Post the provisions contained in this Chapter (i.e. sections 146, 148 and 150) relating to the licensing of persons to sell stamps. Section 69 of the 1983 Act provides that sections 147 and 149 apply to postage stamps;
• Chapter 5 enables the Revenue Commissioners to refund or give an allowance for stamp duty already paid in certain circumstances;
• Chapter 6 contains a number of miscellaneous provisions;
• Chapter 7 contains provisions relating to the time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments by the Revenue Commissioners; and
• Chapter 8 contains provisions for the calculation of interest on unpaid duty.

CHAPTER 1

Interpretation, Application and Care and Management

Section 135 Interpretation (Part 11)

“duty”, “office of the Commissioners”, “officer” and “stamp” are self-explanatory.

The Revenue Commissioners have a central area dealing with stamp duties - the details are:

Relevant Date: Finance Act 2014