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

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82A Approved bodies

(1) In this section “approved body”, “designated securities” and “relevant donation” have, respectively, the meanings assigned to them in section 848A (as amended by the Finance Act 2006) of the Taxes Consolidation Act 1997.

(2) Stamp duty shall not be chargeable on any instrument transferring designated securities, which are a relevant donation or part of a relevant donation, to an approved body.

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(3) Subsection (2) shall not apply to an instrument unless that instrument 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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Inserted by FA06 s106(1). This section applies as respects instruments executed on or after the date of the passing of this Act. FA06 31 March 2006

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Deleted by FA12 sched3(25). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.