(1) In this section 'housing authority' means -
(a) a housing authority, within the meaning of the Housing Acts 1966 to 2009, in connection with any of its functions under those Acts, or
(b) the Housing and Sustainable Communities Agency established under Article 4 of the Housing and Sustainable Communities Agency (Establishment) Order 2012 (S.I. No. 264 of 2012).
(2) Stamp duty shall not be chargeable on any instrument giving effect to the conveyance, transfer or lease of a house, building or land to a housing authority.
(3) Stamp duty on any instrument giving effect to the conveyance, transfer or lease of a house, building or land by a housing authority chargeable, as specified in Schedule 1, shall not exceed €100.