CHAPTER 2

Mode of recovering money received for duty

Section 138 Moneys received for duty and not appropriated to be recoverable in High Court

This section enables the Revenue Commissioners to enforce payment to them of any moneys collected by any person for the purposes of paying stamp duty or any fee collected by means of a stamp. If proceedings are brought to recover the moneys the Revenue Commissioners may also seek the cost of the proceedings. However, if the person shows cause as to why the costs should not be paid by him or her the court may make whatever order it deems just.

This section is repealed as respects any duty or fee that becomes payable on or after 1 March 2009. In relation to such duty or fee (including interest and penalties on that duty) see Chapters 1A, 1B and 1C of Part 42 of the Taxes Consolidation Act 1997.

Relevant Date: Finance Act 2014