Stamp Duties Consolidation Act, 1999
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Securitisation agreements. [FA1996 s117(1) and (2)] |
105.—(1) In this section “designated body” and “housing authority” have the same meanings, respectively, as in section 1 (1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995 . | |
(2) Stamp duty shall not be chargeable on— | ||
(a) the transfer, sale, or assignment of mortgages by a housing authority to a designated body, or | ||
(b) the transfer of securities issued by a designated body. |