Finance Act 2011
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Housing authorities and affordable homes partnership. |
64.— (1) The Principal Act is amended by substituting the following for section 106B: | |
“106B.— (1) In this section ‘housing authority’ means— | ||
(a) a housing authority, within the meaning of the Housing Acts 1966 to 2009, in connection with any of its functions under those Acts, or | ||
(b) the Affordable Homes Partnership established under article 4(1) of the Affordable Homes Partnership (Establishment) Order 2005 ( S.I. No. 383 of 2005 ) in connection with the services specified in article 4(2) of that Order, as amended by the Affordable Homes Partnership (Establishment) Order 2005 (Amendment) Order 2007 ( S.I. No. 293 of 2007 ). | ||
(2) Stamp duty shall not be chargeable on any instrument giving effect to the conveyance, transfer or lease of a house, building or land to a housing authority. | ||
(3) Stamp duty on any instrument giving effect to the conveyance, transfer or lease of a house, building or land by a housing authority chargeable, as specified in Schedule 1, shall not exceed €100.”. | ||
(2) This section applies to an instrument executed on or after 1 April 2011. |