Stamp Duties Consolidation Act, 1999

Charities.

[FA 1979 s50]

82.—(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, for charitable purposes in the State or Northern Ireland to a body of persons established for charitable purposes only or to the trustees of a trust so established.

(2) Subsection (1) shall not apply to a conveyance, transfer or lease unless that conveyance, transfer or lease has, in accordance with section 20 , been stamped with a particular stamp denoting that it is not chargeable with stamp duty.