Select view:

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

86 Certain loan stock.

[FA1970 s44(1) and (2)]

Stamp duty shall not be chargeable on transfers of any loan stock—

(a) of a company registered or established in the State or a Board established by or under an Act of the Oireachtas or the Oireachtas of Saorstát Éireann the payment of the interest on which is guaranteed by the Minister, or

(b) of the Electricity Supply Board, Radio Telefís Éireann, [2]>Industrial Credit Corporation p.l.c.<[2][1]>[2]>ICC Bank public limited company<[2]<[1], [3]>Bord Telecom Éireann,<[3] [4]>Bord Gáis Éireann or Irish Telecommunications Investments p.l.c.<[4][4]>or Bord Gáis Éireann<[4] to which paragraph (a) does not apply.

[1]

[-]

Repealed by ICCBA00 (Commencement) (Sections 5 and 7) Order 2001 (SI 46/2001) as respects loan stock issued after 12 February 2001.

[2]

[-] [+]

Substituted by FA00 s127(1)(a). Has effect in relation to transfers of loan stock executed on or after 10 February 2000.

[3]

[-]

Deleted by FA00 s127(1)(b). Has effect in relation to transfers of loan stock executed where the loan stock was issued on or after 10 February 2000.

[4]

[-] [+]

Substituted by FA01 s207(1). Has effect as respects instruments executed on or after 15 February 2001 but only in relation to loan stock issued on or after 15 February 2001.