Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
This section has been repealed.
Repealed by FA25 s80(a).
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110A Certain policies of insurance.
(1) This section shall apply to a policy of insurance, being insurance of a class specified in Part A of Annex I to the European Communities (Life Assurance) Framework Regulations, 1994 (S.I. No. 360 of 1994), which—
(a) provides for periodic payments to an individual in the event of loss or diminution of income in consequence of ill health, or
(b) provides for the payment of an amount or amounts to an individual in consequence of ill health, disability, accident or hospitalisation.
(2) Stamp duty shall not be chargeable under or by reference to the Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.” in Schedule 1 on any policy of insurance to which this section applies.
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