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Item (1) |
Provision affected (2) |
Amendment (3) |
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1 |
Repeal. |
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2 |
New section |
Insert the following section after section 108B: "108 C. Ireland Strategic Investment Fund Stamp duty shall not be chargeable under or by reference to any Heading in Schedule 1 on an instrument for the sale, transfer, lease or other disposition of any property, asset or documentation to a Fund investment vehicle (within the meaning of section 37 of the National Treasury Management Agency (Amendment) Act 2014) of which the Minister is the sole beneficial owner.". |