Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
82 Charities.
[FA1979 s50]
(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, for charitable purposes in the State or Northern Ireland to a body of persons established for charitable purposes only or to the trustees of a trust so established.
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(2) Subsection (1) shall not apply to a conveyance, transfer or lease unless that conveyance, transfer or lease has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.
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Deleted by FA12 sched3(24). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.