Harbours Act 2015

Stamp duty not chargeable on transfer of shares or property under Act

7. The Stamp Duties Consolidation Act 1999 is amended by inserting after section 99B (inserted by section 28 of the Sport Ireland Act 2015 ) the following:

“Harbours Act 2015

99C. Stamp duty shall not be chargeable on any instrument under which ownership of—

(a) any shares stand vested in a local authority under section 8 of the Harbours Act 2015, or

(b) any land, easement, way-leave, water right or any other right over or in respect of land or water is transferred under sections 28 , 32 , 34 and 35 of the Harbours Act 2015.”.