Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
105 Securitisation agreements.
[FA1996 s117(1) and (2)]
(1) In this section “designated body” and “housing authority” have the same meanings, respectively, as in section 1(1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995.
(2) Stamp duty shall not be chargeable on—
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(a) the transfer, sale, or assignment of mortgages by a housing authority to a designated body, or
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(b) the transfer of securities issued by a designated body.
[1]
Deleted by FA07 s100(1)(e). This section applies to instruments executed on or after 7 December 2006.