Stamp Duties Consolidation Act 1999 section 106D

National Concert Hall

Section 106D exempts the National Concert Hall from stamp duty on conveyances, transfers and leases of land taken in connection with its statutory functions.

• No stamp duty arises on any conveyance, transfer or lease of land to the National Concert Hall.
• The exemption applies only where the transaction is connected with the Hall's functions under the National Cultural Institutions (National Concert Hall) Act 2015.
• The relief operates on acquisitions by the Hall rather than on disposals made by it.
• The provision was inserted by section 49 of the Finance Act 2016.