Finance Act 2006
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Approved bodies. |
106.— (1) The Principal Act is amended by inserting the following after section 82: | |
“82A.— (1) In this section ‘approved body’, ‘designated securities’ and ‘relevant donation’ have, respectively, the meanings assigned to them in section 848A (as amended by the Finance Act 2006) of the Taxes Consolidation Act 1997 . | ||
(2) Stamp duty shall not be chargeable on any instrument transferring designated securities, which are a relevant donation or part of a relevant donation, to an approved body. | ||
(3) Subsection (2) shall not apply to an instrument unless that instrument has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.”. | ||
(2) This section applies as respects instruments executed on or after the date of the passing of this Act. |