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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

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83B Certain family farm transfers

(1) Stamp duty shall not be chargeable on any instrument operating as a conveyance or transfer of land, the subject of the disposal by the child referred to in paragraph (d) (inserted by the Finance Act 2007) of section 599(1) of the Taxes Consolidation Act 1997.

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(2) Subsection (1) shall not apply to an instrument unless the instrument—

(a) contains a certificate, in such form as the Commissioners may specify, that this section applies, and

(b) has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with duty.

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Inserted by FA07 s107(1). This section applies as respects instruments executed on or after 2 April 2007

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Deleted by FA12 sched3(27). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.