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Version status: In force | Document consolidation status: No known changes
Version date: 12 November 2024 - onwards

93. Stamp duties modernisation

The Principal Act is amended -

(a) by the repeal of sections 94, 102, 114 to 122 and 125B,

(b) in section 100, by the substitution of "Temple Bar Cultural Trust Designated Activity Company" for "Temple Bar Properties Limited" in each place where it occurs, and

(c) by the substitution of the following section for section 104:

"104.

(1) Stamp duty shall not be chargeable on -

(a)

(i) a licence granted (whether before or after the commencement of, or by virtue of, section 21 of the Climate Action and Low Carbon Development (Amendment) Act 2021) under section 8 or 9,

(ii) a lease granted (whether before or after the commencement of, or by virtue of, section 21 of the Climate Action and Low Carbon Development (Amendment) Act 2021) under section 13, or

(iii) a licence granted under section 19,

of the Petroleum and Other Minerals Development Act 1960, or

(b) an instrument for the sale, assignment or transfer of any licence or lease referred to in paragraph (a) or any right or interest in any such licence or lease.