(1) Subject to subsection (2), an instrument giving effect to the purchase of a dwellinghouse or apartment on the erection of that dwellinghouse or apartment shall be exempt from all stamp duties.
(a) In this subsection, "floor area certificate" means a certificate issued by the Minister for the Environment and Local Government certifying that that Minister is satisfied, on the basis of the information available to that Minister at the time of so certifying, that the total floor area of that dwellinghouse or apartment measured in the manner referred to in section 4(2) (b) of the Housing (Miscellaneous Provisions) Act, 1979, does not or will not exceed the maximum total floor area standing specified in regulations under that section 4(2) (b) and is not or will not be less than the minimum total floor area standing so specified.
(b) Subsection (1) shall have effect in relation to an instrument only if the instrument contains a statement, in such form as the Commissioners may specify,
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