Version status: Published
Version date: 25 March 2024 - onwards
Schedule 1, Part 2 Amendment of Stamp Duties Consolidation Act 1999
This format of the bill is taken from the text of stage 1 published on 25 March 2024 by Dáil Éireann
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Item (1) |
Provision affected (2) |
Amendment (3) |
|---|---|---|
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1 |
New section |
Insert the following section after section 108C: "108D. Future Ireland Fund and Infrastructure, Climate and Nature Fund Stamp duty shall not be chargeable under or by reference to any Heading in Schedule 1 on an instrument for the sale, transfer, lease or other disposition of any property, asset or documentation to a relevant Fund investment vehicle (within the meaning of section 32 of the Future Ireland Fund and Infrastructure, Climate and Nature Fund Act 2024) of which the Minister for Finance is the sole beneficial owner;". |