(1) The Principal Act is amended by the insertion of the following section after section 106:
(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land to the National Building Agency Limited 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 26 January 2001.