Stamp Duties Consolidation Act 1999 section 82A

Approved bodies

Section 82A exempts from stamp duty the transfer of publicly quoted stocks (designated securities) to an approved body, such as a charity, where the transfer is a qualifying donation.

• Transfers of designated securities (publicly quoted stocks and shares) to an approved body are exempt from stamp duty.
• The exemption applies where the securities are a relevant donation, or form part of one.
• The terms "approved body", "designated securities" and "relevant donation" take their meanings from section 848A of the Taxes Consolidation Act 1997.
• The exemption applies to instruments executed on or after 31 March 2006.