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

93 Houses acquired from industrial and provident societies.

[FA1969 s49(3)]

Stamp duty shall not be chargeable on a conveyance, transfer or lease of a house by a society registered under the Industrial and Provident Societies Acts, 1893 to 1978, and made, in accordance with a scheme for the provision of houses for its members, to a member or to such member and the [1]>spouse<[1][1]>spouse or civil partner<[1] of the member.

[1]

[-] [+]

Substituted by F(No.3)A11 sched2(4). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011