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