159B. Interest on repayment of stamp duty.

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Stamp Duties Consolidation Act, 1999 (No. 31)
Part 11 Management Provisions (ss. 135-159D)
Chapter 7 Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments (ss. 159A-159C)
159B. Interest on repayment of stamp duty.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 18 December 2023 - onwards

Version 6 of 6

(1) In this section -

‘relevant date’, in relation to a repayment, means -

(a) the date which is 93 days after the date on which a valid claim in respect of the repayment is made to the Commissioners, or

(b) if the repayment is due to a mistaken assumption in the operation of stamp duty on the part of the Commissioners, the date which is the date of payment of the stamp duty, interest, surcharge or penalty, as the case may be, which has given rise to that repayment;

‘repayment’ has the same meaning as in section 159A;

‘valid claim’ shall be construed in accordance with section 159A(3).

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