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Stamp duty on certain receipts, etc., under the Local Registration of Title (Ireland) Act, 1891.
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48.—(1) Every request, receipt, and other document made on or after the 6th day of August, 1941, which is accepted, under section 42 of the Local Registration of Title (Ireland) Act, 1891, or rules made under that Act, by the registering authority as proof of the satisfaction of a charge or any part of a charge on land or of the release of any part of registered land from a registered charge shall be a release or discharge of a security within the meaning of the Stamp Act, 1891, and shall be chargeable with stamp duty accordingly.
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(2) In this section the expressions “registering authority”, “registered land”, and “registered charge”, and the word “charge” have the same meanings as they respectively have in the Local Registration of Title (Ireland) Act, 1891.
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