(1) The Principal Act is amended by the insertion of the following section after section 93:
(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land to a voluntary body, approved by the Minister for the Environment and Local Government under section 6 of the Housing (Miscellaneous Provisions) Act, 1992, for the purposes of the Housing Acts, 1966 to 1998.".
(2) Subsection (1) shall apply and have effect in relation to instruments executed on or after 15 February 2001.