Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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104 Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc.
[FA1991 s93]
Stamp duty shall not be chargeable on—
(a) a licence granted under section 8, 9 or 19 of the Petroleum and Other Minerals Development Act, 1960,
(b) a lease granted under section 13 of that Act, or
(c) an instrument for the sale, assignment or transfer of any such licence or lease or any right or interest in any such licence or lease.
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104. Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc.
(1) Stamp duty shall not be chargeable on—
(a) (i) a licence granted (whether before or after the commencement of, or by virtue of, section 21 of the Climate Action and Low Carbon Development (Amendment) Act 2021) under section 8 or 9,
(ii) a lease granted (whether before or after the commencement of, or by virtue of, section 21 of the Climate Action and Low Carbon Development (Amendment) Act 2021) under section 13, or
(iii) a licence granted under section 19,
of the Petroleum and Other Minerals Development Act 1960, or
(b) an instrument for the sale, assignment or transfer of any licence or lease referred to in paragraph (a) or any right or interest in any such licence or lease.
(2) Subsection (1) shall apply as respects a licence or lease referred to in paragraph (a) or an instrument referred to in paragraph (b), of that subsection, where the licence, lease or instrument concerned is executed on or before 31 December 2029.
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