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

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97A. Certain transfers by cohabitants.

(1) Stamp duty shall not be chargeable on an instrument executed on or after 1 January 2011 by which property is transferred pursuant to an order under section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 by a cohabitant (within the meaning of that Act) to his or her cohabitant.

(2) 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 cohabitants concerned.

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(3) Section 30(3) shall not apply to a transfer to which subsection (1) applies.

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Inserted by F(No.3)A11 sched2(11). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011

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Deleted by FA12 sched3(31). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.