Select view:

Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)


78G. Overpayment and repayment of duty

(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[2]>, subject to section 159A,<[2] be repaid.

(2) A claim for repayment shall be made in such form and manner as may be decided by the Commissioners.

(3) A claim for repayment shall be made within the period of 4 years from the date of execution of the transfer order or deemed transfer order giving rise to the claim.




Inserted by FA20 s62(5). Comes into operation on 15 March 2021 as per S.I. No. 108 of 2021.



Inserted by F(No.2)A23 s76(g).