Section 106B Housing authorities and Affordable Homes Partnership

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Amendments

Section 106B inserted by Finance Act 2008 section 121(1) as respects instruments executed on or after 13 March 2008.

Stamp duty shall not be chargeable on any instrument giving effect to the conveyance, transfer or lease of a house, building or land by or to—

(a) a housing authority in connection with any of its functions under the Housing Acts 1966 to 2004, or

(b) the Affordable Homes Partnership established under article 4(1) of the Affordable Homes Partnership (Establishment) Order 2005 (S.I. No. 383 of 2005) in connection with the services specified in article 4(2) of that order, as amended by the Affordable Homes Partnership (Establishment) Order 2005 (Amendment) Order 2007 (S.I. No. 293 of 2007).

What conveyances, transfers, or leases are exempted from stamp duty under this section?

A conveyance, transfer or lease of a house to such a body is exempt....

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