Finance Act, 1992
|
Provisions relating to exemption from stamp duty on transfers by spouses. |
212.—(1) For the avoidance of doubt it is hereby declared that section 114 of the Finance Act, 1990 , applies only in respect of property transferred from either or both spouses to either or both of them and which does not involve the transfer of any part of, or beneficial interest in, such property to another person. | |
(2) (a) Section 74 (2) of the Finance (1909-10) Act, 1910 , shall not apply to a transfer to which section 114 of the Finance Act, 1990 , or section 14 of the Family Home Protection Act, 1976 , applies. | ||
(b) This subsection shall be deemed to have come into operation on the 30th day of May, 1990. |