The Gazette 1955-58

1947 (No. 33 of 1947) and section 24 of the Finance Act 1949 (No. 13 of 1949) shall not apply to any instrument to which this subsection applies and, in lieu thereof, such stamp duties shall be chargeable as would have been chargeable if those sections had not been enacted. (f) Paragraph (b) of this subsection shall have effect if, but only if, there is endorsed on the instrument a certi ficate under the seal of the Minister for Local Government that a grant under section 16 of the Act of 1948 has been or will be made in respect of the house so purchased, not being a grant to a public utility society or to the occupier of the house when erection thereof is completed.

Registration of Title Acts, 1891 and 1942. NOTICE. Folio 897 Registered Owner : County Tipperary JAMES HOURIGAN The Registered Owner has applied for a Duplicate of the Certificate of Title specified in the Schedule hereto which is stated to have been lost or in advertently destroyed. The Duplicate will be issued unless notification is received in this Registry within 28 days from the date of this Notice that the said Certificate of Title is in the custody of a person not the Registered Owner. Such notification should state the grounds SCHEDULE. Land Certificate of James Hourigan to 193. or. 3ip. of the lands of Killea situate in the Barony of Clanwilliam and County of Tipperary being the lands situate in said Folio. HOUSING AMENDMENT ACT 1956 THE attention of members is drawn to the Act which makes important amendments in the law relating to housing. Part 2 of the Act as passed . contains financial provisions relating to housing grants, stamp duties, schemes for guaranteeing advances by building societies and assurance com panies and grants for the provision and installation of private water supply and sewerage facilities. Part 3 amends Section 7 and 8 of the Housing Amendment Act 1948 relating to the control of certain premises. Part IV deals with the acquisition of land for street etc. under part III of the Housing of the Working Classes (Ireland) Act, 1890 of Part V contains miscellaneous amendments of the Labourer's Acts, 1936, 1950 and 1952 and provides for the amendment of powers to annul or confirm compulsory purchase orders. Part VI deals with the Acquisition of Small Dwellings and the pro portion of the purchase price which may be advanced and the rate of interest. STAMP DUTIES. GRANT HOUSES MEMBERS' attention is drawn to the provisions of Section 7 (4) of the Housing (Amendment) Act 1956 which is as follows :— 7 (4) (a) Subject as hereinafter provided this subsection applies to every instru ment giving effect to the purchase of a house upon the erection thereof. (£) Section 13 of the Finance (No. 2) Act on which the Certificate is retained. Dated this 28th day of July, 1956. JOSEPH O'BYRNE, Registrar of Titles.

(d) Where—

(i) an instrument has been charged with stamp duty in accord ance with section 13 of the Finance (No. 2) Act 1947 or with section 24 of the Finance Act 1949. (ii) A person requires under section 12 of the Stamp Act 1891, the Revenue Com missioners to express their opinion with reference to the instrument, and (iii) It is shown to the satisfaction of the Revenue Com missioners that there could properly have been endorsed on the instrument a certi ficate under paragraph (c) of this subsection,

the instrument shall be deemed to have endorsed on it such certificate and to have been chargeable with duty accordingly, whether or not it has previously been stamped with a particular stamp denoting that it is duly stamped. (i) In any such case as is referred to in paragraph (d) of this subsection, the Revenue Commissioners may repay the difference between the amount of duty actually charged on the instrument and the amount deemed to be chargeable thereon by virtue of paragraph (d) of this subsection, provided that the application for repayment is made within two years after the date of the instrument.

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