Stamp Duties Consolidation Act, 1999 (as amended up to and including Finance Act (No.2) 2023)
- Section 120 — Exemption for certain companies.
- Section 120A — Relief in respect of certain payments of stamp duty.
- Section 121 — Appeals in certain cases.
- Section 122 — Recovery of stamp duty and furnishing of information.
- Section 123 — [Cash cards.] [section repealed]
- Section 123A — [Debit cards.] [section repealed]
- Section 123B — Cash, combined and debit cards.
- Section 123C — [Preliminary duty: cash, combined and debit cards.] [section repealed]
- Section 123D — Bills of Exchange
- Section 124 — Credit cards and charge cards.
- Section 124A — [Preliminary duty: credit and charge cards.] [section repealed]
- Section 124B — Certain premiums of life assurance.
- Section 125 — Certain premiums of insurance.
- Section 125A — Levy on authorised insurers.
- Section 125B — Levy on pension schemes.
- Section 125C — Policies of insurance other than life insurance
- Section 126 — Certain statements of interest.
- Section 126A — Levy on certain financial institutions
- Section 126AA — Further levy on certain financial institutions
- Section 126AB
— Further levy on certain financial institutions
- Section 126B
— Assessment of duty charged on statements.
- Section 126C
— Surcharge for late filing of return
- Section 127 — Terms on which instruments not duly stamped may be received in evidence.
- Section 128 — Rolls, books, etc., to be open to inspection.
- Section 128A — Obligation to retain records.
- Section 128B — Power of inspection.
- Section 129 — Penalty for enrolling, etc., instrument not duly stamped, etc.