Finance Act, 2001

Approved voluntary body.

210.—(1) The Principal Act is amended by the insertion of the following section after section 93:

“93A.—(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land to a voluntary body, approved by the Minister for the Environment and Local Government under section 6 of the Housing (Miscellaneous Provisions) Act, 1992 , for the purposes of the Housing Acts, 1966 to 1998.”.

(2) Subsection (1) shall apply and have effect in relation to instruments executed on or after 15 February 2001.