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S.I. No. 87/2011 - Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 15th March, 2011.

The Revenue Commissioners, in exercise of the powers conferred on them by section 17A (inserted by section 111 of the Finance Act 2008 (No. 3 of 2008)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) hereby make the following Regulations:

1. (1) These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011.

(2) These Regulations come into operation on 1 April 2011.

2. The Stamp Duty (E-stamping of Instruments) Regulations 2009 ( S.I. No. 476 of 2009 ) are amended in paragraph 3 of Schedule 1 by substituting the following for subparagraph (b):

“(b) an instrument to which section 106B(2) of the Principal Act applies,”.

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GIVEN under my hand,

1 March 2011.

MICHAEL O’GRADY,

Revenue Commissioner.