Stamp Duties Consolidation Act 1999 section 82C

Pension schemes and charities

Section 82C exempts from stamp duty instruments that transfer property to, from or between investment vehicles, where the property remains held for the benefit of a pension scheme or charity.

• Transfers of property held by or for a pension scheme or charity are exempt where the property continues to be held for that pension scheme or charity after the transfer.
• Transfers from a pension scheme or charity to a specified fund are exempt where the fund issues units or shares to be held for the pension scheme or charity.
• Transfers from a specified fund to or for the benefit of a pension scheme or charity are exempt.
• Transfers between specified funds are exempt where the receiving fund issues units or shares to the transferring fund, or to its unit-holders in proportion to their existing holdings.