Finance Act 2024
|
Amendment of section 31E of Principal Act (stamp duty on certain acquisitions of residential property) | ||
|
91. Section 31E of the Principal Act is amended by the insertion of the following subsection after subsection (12): | ||
“(12A) Subsection (12) shall not apply to a conveyance or transfer on sale of shares in the National Asset Residential Property Services DAC, on or before 31 December 2025, by the National Asset Management Agency or a NAMA group entity (within the meaning of the National Asset Management Agency Act 2009 ), as the case may be, to the Land Development Agency.”. |