Stamp Duties Consolidation Act, 1999
Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc. [FA1991 s93] |
104.— Stamp duty shall not be chargeable on— | |
(a) a licence granted under section 8, 9 or 19 of the Petroleum and Other Minerals Development Act, 1960 , | ||
(b) a lease granted under section 13 of that Act, or | ||
(c) an instrument for the sale, assignment or transfer of any such licence or lease or any right or interest in any such licence or lease. |