Finance Act 2008

Amendment of Schedule 1 to Principal Act.

125.— (1) Schedule 1 to the Principal Act is amended—

(a) in the Heading “BILL OF EXCHANGE” by substituting “€0.30” for “€0.15”,

(b) by substituting the paragraphs set out in Part 1 of Schedule 5 for paragraphs (1) to (6A) in the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”,

(c) in paragraph (1) of the Heading “LEASE” by substituting “€30,000” for “€19,050”, and

(d) by substituting the subparagraph set out in Part 2 of Schedule 5 for subparagraph (a) of paragraph (3) of the Heading “LEASE”.

(2) (a) Subsection (1)(a) applies as respects bills of exchange drawn on or after 6 December 2007.

(b) Paragraphs (b) and (d) of subsection (1) apply as respects instruments executed on or after 5 November 2007.

(c) Subsection (1)(c) applies as respects instruments executed on or after the date of the passing of this Act.