Stamp Duties Consolidation Act 1999 section 106A

National Building Agency Limited

Section 106A provides a stamp duty exemption for conveyances, transfers and leases of land to the National Building Agency Limited where the land is acquired for the purposes of the Housing Acts 1966 to 1998.

• Exempts conveyances, transfers and leases of land to the National Building Agency Limited.
• The land must be acquired for the purposes of the Housing Acts 1966 to 1998.
• No stamp duty arises on the instrument effecting the transfer or lease.
• Applies to instruments executed on or after 26 January 2001.