Skip to main content
Version status: In force | Document consolidation status: No known changes
Version date: 30 July 2024 - onwards
Version 2 of 2

Schedule 1, Part 2 Amendment of Stamp Duties Consolidation Act 1999

Section 37(1)

Item

Provision affected

Amendment

(1) (2) (3)

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;".