1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1999
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  1. Stamp Duties Consolidation Act, 1999 (No. 31)
  2. Part 7 Exemptions and Reliefs from Stamp Duty (ss. 79-113)
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Part 7 Exemptions and Reliefs from Stamp Duty (ss. 79-113)

Comparing proposed amendment...
Chapter 1 Instruments which must be presented to the Commissioners for adjudication in order to obtain exemption or relief (ss. 79-83F)
In force
 79. Conveyances and transfers of property between certain bodies corporate.
In force
 80. Reconstructions or amalgamations of companies.
In force
 80A. Demutualisation of assurance companies.
In force
 81. Young trained farmers.
In force
 81A. Further relief from stamp duty in respect of transfers to young trained farmers.
In force
 81AA. Transfers to young trained farmers.
In force
 81B. Farm consolidation relief.
In force
 81C. Further farm consolidation relief.
In force
 81D. Relief for certain leases of farmland.
In force
 82. Charities.
In force
 82A. Approved bodies.
In force
 82B. Approved sports bodies.
In force
 82C. Pension schemes and charities.
Deleted
 83. Instruments given by means of security to company by subsidiary.
In force
 83A. Transfer of site to child.
In force
 83B. Certain family farm transfers.
In force
 83C. Exchange of houses.
In force
 83D. Repayment of stamp duty where land used for residential development.
In force
 83DA. Repayment of stamp duty under affordable dwelling purchase arrangements
In force
 83DB. Repayment of stamp duty in respect of certain residential units
Repealed
 83E. Repayment of stamp duty where certain residential units leased.
Repealed
 83F. Repayment of stamp duty on cost rental dwellings.
Chapter 2 Other instruments (ss. 84-113)
Draft
 Draft 108D. Future Ireland Fund and Infrastructure, Climate and Nature Fund.
In force
 84. Repayment of stamp duty on certain transfers of shares.
In force
 85. Certain loan capital and securities.
In force
 85A. Certain investment certificates.
In force
 86. Certain loan stock.
In force
 86A. Enterprise Securities Market.
In force
 87. Stock borrowing.
In force
 87A. Stock repo.
In force
 87B. Merger of companies.
In force
 88. Certain stocks and marketable securities.
In force
 88A. Reorganisation of undertakings for collective investment.
In force
 88B. Funds: reorganisation.
In force
 88C. Reconstructions or amalgamations of certain common contractual funds.
In force
 88D. Reconstructions or amalgamations of certain investment undertakings.
In force
 88E. Transfer of assets within unit trusts.
In force
 88F. Reconstruction or amalgamation of offshore funds.
In force
 88G. Amalgamation of unit trusts.
In force
 89. Foreign Government securities.
In force
 90. Certain financial services instruments.
In force
 90A. Greenhouse gas emissions allowance.
In force
 91. New dwellinghouses and apartments with floor area certificate.
In force
 91A. New dwellinghouses and apartments with floor area compliance certificate.
In force
 92. New dwellinghouses and apartments with no floor area certificate.
In force
 92A. Residential property owner occupier relief.
In force
 92B. Residential property first time purchaser relief.
Deleted
 92C. Residential property investor relief.
In force
 93. Houses acquired from industrial and provident societies.
In force
 93A. Approved voluntary body.
In force
 94. Purchase of land from Land Commission.
In force
 95. Commercial woodlands.
In force
 96. Transfers between spouses.
In force
 97. Certain transfers following the dissolution of a marriage.
In force
 97A. Certain transfers by cohabitants.
In force
 98. Foreign immovable property.
In force
 99. Dublin Docklands Development Authority.
In force
 99A. Courts Service.
In force
 99B. Sport Ireland.
In force
 99C. Harbours Act 2015.
In force
 100. Temple Bar Properties Limited.
In force
 101. Intellectual property.
In force
 101A. Single farm payment entitlement.
In force
 102. The Alfred Beit Foundation.
In force
 103. Shared ownership leases.
In force
 104. Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc.
In force
 105. Securitisation agreements.
In force
 106. Housing Finance Agency.
In force
 106A. National Building Agency Limited.
In force
 106B. Housing authorities and Affordable Homes Partnership.
In force
 106C. Grangegorman Development Agency.
In force
 106D. National Concert Hall.
Deleted
 107. Certain mortgages of stock.
Deleted
 108. National Treasury Management Agency, etc.
Repealed
 108A. National Development Finance Agency, etc.
In force
 108AA.
In force
 108B. National Asset Management Agency.
In force
 108C. Ireland Strategic Investment Fund.
In force
 109. Certain instruments made in anticipation of a formal insurance policy.
In force
 110. Certain health insurance contracts.
In force
 110A. Certain policies of insurance.
In force
 111. Oireachtas funds.
In force
 112. Certificates of indebtedness, etc.
In force
 113. Miscellaneous instruments.
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