Harbours Act 2015
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Stamp duty not chargeable on transfer of shares or property under Act | ||
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7. The Stamp Duties Consolidation Act 1999 is amended by inserting after section 99B (inserted by section 28 of the Sport Ireland Act 2015 ) the following: | ||
“Harbours Act 2015 | ||
99C. Stamp duty shall not be chargeable on any instrument under which ownership of— | ||
(a) any shares stand vested in a local authority under section 8 of the Harbours Act 2015, or | ||
(b) any land, easement, way-leave, water right or any other right over or in respect of land or water is transferred under sections 28 , 32 , 34 and 35 of the Harbours Act 2015.”. |