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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 12 November 2024 - onwards
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83DB. Repayment of stamp duty in respect of certain residential units

(1) In this section -

'Act of 1991' means the Child Care Act 1991;

'Act of 1992' means the Housing (Miscellaneous Provisions) Act 1992;

'Act of 2007' means the Health Act 2007;

'Act of 2009' means the Housing (Miscellaneous Provisions) Act 2009;

'Act of 2021' means the Affordable Housing Act 2021;

'approved housing body' means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;

'children's residential centre' has the same meaning as it has in Part VIII of the Act of 1991;

'cost rental dwelling' has the same meaning as it has in Part 3 of the Act of 2021;

'designated centre' has the same meaning as it has in the Act of 2007;

'electronic means' has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

'housing authority' has the same meaning as it has in the Act of 1992;

'qualifying date', in relation to a relevant residential unit, means the date on which the unit becomes a qualifying relevant residential un

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