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

This section has been repealed.

Repealed by F(No.2)A23 s74(b).



78I. American depositary receipts

Nothing in this Chapter shall preclude the operation of section 90 in relation to the exemption from the charge to stamp duty for American depositary receipts within the meaning of that section.





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



Repealed by F(No.2)A23 s74(b).