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Change year: 2010

Section 93A Approved voluntary body

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Amendments

Section 93A inserted by Finance Act 2001 section 210 in relation to instruments executed on or after 15 February 2001.

Stamp duty shall not be chargeable on any conveyance, transfer or lease of land to a voluntary body, approved by the Minister for the Environment and Local Government under section 6 of the Housing (Miscellaneous Provisions) Act, 1992, for the purposes of the Housing Acts, 1966 to 1998.

Does a transfer of land to a housing voluntary body give rise to a charge to stamp duty?

Stamp duty is not chargeable on a transfer of land, executed after 14 February 2001, to a housing voluntary body.

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