Stamp Duties Consolidation Act 1999 section 108B

National Asset Management Agency

Section 108B exempts from stamp duty a range of transactions involving the National Asset Management Agency (NAMA), its subsidiaries and participating institutions.

• No stamp duty is chargeable on transfers of property, assets or documentation to or from NAMA, a NAMA-subsidiary or a participating institution.
• The exemption covers transfers of NAMA securities issued under the National Asset Management Agency Act 2009.
• NAMA is treated as associated with any body corporate in which it holds ordinary shares, and with any further body to which that company is connected.
• Instruments exempted under this section are not required to bear a Particulars Delivered (PD) stamp under section 12(2).