Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
97 Certain transfers following the dissolution of a marriage.
[FA1997 s127(1) to (3)]
(1) Subject to subsection (2), stamp duty shall not be chargeable on an instrument by which property is transferred pursuant to an order to which this subsection applies by [4]>either or both of the spouses who were parties to the marriage concerned<[4][4]>either or both of the spouses or the civil partners who were parties to the marriage or the civil partnership concerned, as the case may be,<[4] to either or both of them.
(2) (a) Subsection (1) applies—
(i) to a relief order, within the meaning of section 23 of the Family Law Act, 1995, made following the dissolution of a marriage, [1]>or<[1]
(ii) to an order under Part III of the [5]>Family Law (Divorce) Act, [5]>Family Law (Divorce) Act 1996 or Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, or<[5] .[2]>1996<[2], [2]>1996, or<[2]<[5]
[3]>
(iii) to an order or other determination to like effect, which is analogous to an order referred to in subparagraph (i) or (ii), of a court under the law of another territory made under or in consequence of the dissolution of [6]>a marriage<[6][6]>a marriage or a civil partnership<[6], being a dissolution that is entitled to be recognised as valid in the State.
<[3]
(b) Subsection (1) does not apply in relation to an instrument referred to in that subsection by which any part of or beneficial interest in the property concerned is transferred to a person other than the [7]>spouses<[7][7]>spouses or civil partners<[7] concerned.
[8]>
(3) Section 30(3) shall not apply to a transfer to which subsection (1) applies.
<[8]
[1]
Deleted by FA00 s131(1)(a). This section shall apply to an order or other determination to like effect where the order or the determination is made on or after 10 February 2000.
[2]
Substituted by FA00 s131(1)(b). This section shall apply to an order or other determination to like effect where the order or the determination is made on or after 10 February 2000.
[3]
Inserted by FA00 s131(1)(c). This section shall apply to an order or other determination to like effect where the order or the determination is made on or after 10 February 2000.
[4]
Substituted by F(No.3)A11 sched2(7). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[5]
Substituted by F(No.3)A11 sched2(8). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[6]
Substituted by F(No.3)A11 sched2(9). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[7]
Substituted by F(No.3)A11 sched2(10). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[8]
Deleted by FA12 sched3(30). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.