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“housing authority” has the same meaning as it has in the Act of 1992;

“household” has the same meaning as it has in the Act of 2009;

“Act of 1992” means the Housing (Miscellaneous Provisions) Act 1992;

“Act of 2009” means the Housing (Miscellaneous Provisions) Act 2009;

“home reversion agreement” has the same meaning as it has in Part V of the Central Bank Act 1997;

“home reversion firm” has the same meaning as it has in Part V of the Central Bank Act 1997;

“home reversion agreement” has the same meaning as it has in Part V of the Central Bank Act 1997;

“home reversion firm” has the same meaning as it has in Part V of the Central Bank Act 1997;

“housing authority lease” means a lease entered into by a housing authority under section 19 of the Act of 2009;

section 2(1) shall apply in respect of the additional stamp duty that has become chargeable by virtue of the first-mentioned residential unit becoming a relevant residential unit as if the instrument effecting the acquisition of the first-mentioned residential unit was executed on the later date.

(c) in the case of an instrument, referred to in section 29(2), effecting the sale of land on which the residential unit has been built or is in the course of being built, on the date of execution of the instrument,

(d) in the case of a conveyance or transfer, referred to in section 30(1), operating as a voluntary disposition inter vivos of the residential unit, on the date of execution of the conveyance or transfer, as the case may be,

(e) in the case of a contract or agreement, referred to in section 31(1), for the sale of any equitable estate or interest in the residential unit, on the date of execution of the contract or agreement, as the case may be,

(b) units (within the meaning of section 88(1)(a)) in an IREF (within the meaning of section 31C), or

(22) Where subsection (12) or (13) applies and the conveyance or transfer on sale, or the contract or agreement, as the case may be, referred to in those subsections would also be chargeable to stamp duty under section 31C or 31D, then those sections shall operate to charge stamp duty only as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is not derived from a relevant residential unit.

(22) Where subsection (12) or (13) applies and the conveyance or transfer on sale, or the contract or agreement, as the case may be, referred to in those subsections would also be chargeable to stamp duty under section 31C or 31D, then those sections shall operate to charge stamp duty only as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is not derived from a relevant residential unit.

(f) in the case of an instrument, referred to in section 33(1), whereby the residential unit is conveyed or transferred in contemplation of a sale of the residential unit, on the date of execution of the instrument, and

(g) in the case of an instrument, referred to in section 37, effecting a conveyance or transfer of the residential unit in exchange for any other property, on the date of execution of the instrument.

(19) Where a conveyance, transfer or lease effects the acquisition of a relevant residential unit, sections 82(1), 82C(2) and 88(1)(b) shall not apply as respects stamp duty that is chargeable on the conveyance, transfer or lease in respect of the consideration which is attributable to the relevant residential unit.

(19) Where a conveyance, transfer or lease effects the acquisition of a relevant residential unit, sections 82(1), 82C(2) and 88(1)(b) shall not apply as respects stamp duty that is chargeable on the conveyance, transfer or lease in respect of the consideration which is attributable to the relevant residential unit.

(b) units (within the meaning of section 88(1)(a)) in an IREF (within the meaning of section 31C), or

(19) Where a conveyance, transfer or lease effects the acquisition of a relevant residential unit, sections 82(1), 82C(2) and 88(1)(b) shall not apply as respects stamp duty that is chargeable on the conveyance, transfer or lease in respect of the consideration which is attributable to the relevant residential unit.

(a) stocks or marketable securities in a company (within the meaning of section 4 of the Act of 1997),

“connected” shall be construed in accordance with section 10 of the Act of 1997;

(18) The furnishing of an incorrect certificate for the purposes of subsection (17)(a)(ii) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Act of 1997.

“Act of 1997” means the Taxes Consolidation Act 1997;