Stamp Duties Consolidation Act, 1999
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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. |