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Exemption of certain certificates of indebtedness from stamp duty.
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15.—(1) In this section the expression “certificate of indebtedness” means a document, whether sealed with the official seal of the Minister for Finance or signed by that Minister or by one of his officers authorised in that behalf by him, whereby the said Minister or any such officer so authorised certifies (either expressly or impliedly) the amount of the indebtedness of the State or of a public fund of the State in respect of moneys or securities or both moneys and securities borrowed from a particular person by the said Minister in exercise of a power conferred on him by statute.
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(2) Neither a certificate of indebtedness nor any agreement, receipt, bill of exchange, promissory note, mortgage, bond, covenant, or other instrument embodied or contained in a certificate of indebtedness and relating to the transaction to which such certificate relates shall be or, in the case of a certificate of indebtedness bearing date before the date of the passing of this Act, ever have been liable to any stamp duty whatsoever, and no certificate of indebtedness and no such instrument as aforesaid embodied or contained in a certificate of indebtedness shall be prevented from being given in evidence or being made available for any purpose merely by reason of the fact that no stamp duty had been paid in respect thereof.
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