Stamp Duty (E-stamping of Instruments) Regulations 2009
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Stamp Duty (E-stamping of Instruments) Regulations 2009.
(2) The operation of the e-stamping system by the Commissioners shall commence on 30 December 2009 in accordance with these Regulations.
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paragraphs: In these Regulations and in the Schedules to these Regulations—
(a) a form in a format approved by the Commissioners for the purpose of notifying them electronically through the e-stamping system, or
(b) a paper form approved by the Commissioners for the purpose of notifying them,
(a) in relation to a person who is an individual, the individual’s PPS Number,
(b) subject to paragraph (c), in relation to a person who is not an individual—
(i) the reference number allocated by the Commissioners to the person to be stated on any return of income form or notice of assessment, in relation to the income of such person,
(ii) where the person is an employer, the reference number stated in the notice of registration issued by the Commissioners to the employer under Regulation 7(4) of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ), or
(iii) the person’s VAT Number, and
(c) in relation to a person who is a foreign body corporate and who does not have a reference number specified in paragraph (b), the reference number allocated by the Commissioners to the body corporate solely for the purpose of the delivery of an electronic return or a paper return to the Commissioners for the purpose of the e-stamping system;
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paragraphs: The purpose of these Regulations is to provide for an e-stamping system that allows an approved person, an authorised person or a filer, as the case may be, in accordance with arrangements made under these Regulations to deliver an electronic return or a paper return to the Commissioners in relation to an instrument and—
(a) (i) in the case of an approved person or an authorised person, where the return delivered is an electronic return, to obtain a calculation of the stamp duty and either or both interest and any penalty chargeable on the instrument, or
(ii) in the case of a filer, where the return delivered is a paper return, to provide a calculation of the stamp duty and either or both interest and any penalty chargeable on the instrument,
(b) to receive an assessment of the stamp duty and either or both interest and any penalty chargeable on the instrument where the opinion of the Commissioners in relation to the chargeability of the instrument to duty has been expressed in accordance with section 20 of the Principal Act,
(c) to pay the stamp duty and either or both interest and any penalty chargeable on the instrument in accordance with the calculation or assessment—
(i) where the return delivered is an electronic return, by electronic means, or
(ii) where the return delivered is a paper return, by arrangement with the Commissioners, and
(d) to obtain a stamp certificate issued by the Commissioners which bears a certificate identification number and such other particulars as the Commissioners think fit.
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paragraphs: Subject to paragraph 3 of Schedule 1, any instrument described in paragraphs 1 and 2 of that Schedule, shall be stamped by means of the e-stamping system.
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paragraphs: (1) Before an instrument required to be stamped by means of the e-stamping system is stamped by the Commissioners, an accountable person, in relation to the instrument, shall cause an electronic return in relation to that instrument to be delivered to the Commissioners by an approved person or an authorised person, acting under the authority of the accountable person.
(2) Where there is more than one accountable person, in relation to an instrument, the delivery of an electronic return by an approved person or an authorised person acting under the authority of one accountable person shall satisfy the requirement in paragraph (1).
(3) Subject to paragraph (4), an electronic return referred to in paragraph (1) shall include, as respects—
(a) (i) the accountable person or each of them, if there is more than one,
(ii) the party to the instrument or each of them, if there is more than one,