Finance Act, 1979


Stamp Duties

Exemption from stamp duty of certain instruments.

50.—Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, after the passing of this Act 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:'

Provided that a conveyance, transfer or lease to which this section applies shall not be deemed to be duly stamped unless it has, in accordance with the provisions of section 12 of the Stamp Act, 1891, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.