Select view:

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.


(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.




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.