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

154 Stamps not wanted may be repurchased by the Commissioners.

[SDMA1891 s12]

When any person is possessed of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which such person has no immediate use, the Commissioners may, if they think fit, repay to such person the value of the stamp in money, deducting the proper discount, on such person's delivering up the stamp to be cancelled, and proving to their satisfaction that it was purchased by such person at an office of the Commissioners, or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, within the period of [1]>6 years next preceding the application<[1][1]>4 years from the date the stamp was purchased<[1] and with a bona fide intention to use it.


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Substituted by FA12 sched3(37). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.