Finance Act, 2001
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Dublin Docklands Development Authority. |
205.—The Principal Act is amended by the substitution of the following for section 99: | |
“99.—(1) In this section ‘wholly-owned subsidiary’ has the meaning assigned to it by section 9 of the Taxes Consolidation Act, 1997 (as amended by the Finance Act, 2001). | ||
(2) Stamp Duty shall not be chargeable on any instrument under which any land, easement, way-leave, water right or any right over or in respect of the land or water is acquired by the Dublin Docklands Development Authority or any of its wholly-owned subsidiaries.”, |