Registration of Title Act 1964
F137[104.— Where, in relation to a document presented for registration, the Authority has reasonable grounds for suspecting that stamp duty, or the correct amount of such duty, has not been paid, the Authority shall not proceed with the registration unless the applicant for registration provides evidence to its satisfaction that stamp duty is not payable or, as the case may be, the correct amount of such duty has been paid.]
Substituted (4.11.2006) by Registration of Deeds and Title Act 2006 (12/2006), s. 64, S.I. No. 511 of 2006.