Building Societies Act, 1989
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Exemption from stamp duty. |
118.—(1) Stamp duty shall not be chargeable on any instrument effecting the transfer of a share in a building society. | |
(2) Stamp duty, other than stamp duty provided for in sections 67 to 75 of the Finance Act, 1973, shall not be chargeable on any transfer, conveyance or other instrument executed for the purposes of effecting an amalgamation of societies or a transfer of engagements under Part X or the conversion of a society into a public limited company under Part XI . |