278. Deputy Catherine Murphy asked the Minister for Finance if the duty payable in the context of Stamp Duty Consolidation Act 1999, must be calculated according to the total market value of the debts or choses-in-action, regardless of the amount that was paid for them by the assignee; if he has discretion to waive that requirement or reduce the amount chargeable on any instrument; and if the Revenue Commissioners have the authority to make arrangements for bulk payments under section 5 of the Act. [4607/23]

Summary

278. Deputy Catherine Murphy asked the Minister for Finance if the duty payable in the context of Stamp Duty Consolidation Act 1999, must be calculated according to the total market value of the debts or choses-in-action, regardless of the amount that was paid for them by the assignee; if he has discretion to waive that requirement or reduce the amount chargeable on any instrument; and if the Revenue Commissioners have the authority to make arrangements for bulk payments under section 5 of the Act. [4607/23]

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