Finance Act, 2001

Dublin Docklands Development Authority.

205.—The Principal Act is amended by the substitution of the following for section 99:

“99.—(1) In this section ‘wholly-owned subsidiary’ has the meaning assigned to it by section 9 of the Taxes Consolidation Act, 1997 (as amended by the Finance Act, 2001).

(2) Stamp Duty shall not be chargeable on any instrument under which any land, easement, way-leave, water right or any right over or in respect of the land or water is acquired by the Dublin Docklands Development Authority or any of its wholly-owned subsidiaries.”,