Link Report

This report lists all the outbound links from Section 53 under the heading Links from Section 53.

Sections and schedules within TaxSource Total linking to Section 53 are listed under Links to Section 53 (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 53
Act Linked to Context

Stamp Duty Consolidation Act, 1999

sched1.html

(2) Notwithstanding subsection (2) of section 52, where, in connection with, or as part of any arrangement involving, a lease of any land, a dwellinghouse or apartment has been built, or is in the course of being built, or is to be built, on that land, any instrument whereby such lease is effected shall be chargeable to stamp duty under subparagraph (a) of paragraph (3) of the heading “LEASE” in Schedule 1, as if the property concerned were residential property on an amount equal to the aggregate of—

Stamp Duty Consolidation Act, 1999

sec0052.html

(2) Notwithstanding subsection (2) of section 52, where, in connection with, or as part of any arrangement involving, a lease of any land, a dwellinghouse or apartment has been built, or is in the course of being built, or is to be built, on that land, any instrument whereby such lease is effected shall be chargeable to stamp duty under subparagraph (a) of paragraph (3) of the heading “LEASE” in Schedule 1, as if the property concerned were residential property on an amount equal to the aggregate of—

Links to Section 53 (from within TaxSource Total)
Act Linked from Context

Stamp Duty Consolidation Act, 1999

sec0055.html

(3) This section shall not apply to any instrument in relation to which subsection (4)(a) of section 53 applies.

Stamp Duty Consolidation Act, 1999

sec0092.html

(ii) the instrument is one to which section 53 applies, that section shall apply to that instrument as if—

Stamp Duty Consolidation Act, 1999

sec0092.html

(iii) the instrument gives effect to the purchase of a dwellinghouse or apartment on the erection of that dwellinghouse or apartment and sections 29, 53 and 91 sections 29, 53, 91 and 91A do not apply, the consideration (other than rent) for the sale shall for the purposes of ad valorem duty be treated as being reduced by 75 per cent.

Stamp Duty Consolidation Act, 1999

sec0092.html

(I) is one to which section 29 or 53, applies and that sections 91 and 91A do not apply, or

Stamp Duty Consolidation Act, 1999

sec0092.html

(II) gives effect to the purchase of a dwellinghouse or apartment on the erection of that dwellinghouse or apartment and that sections 29, 53, 91 and 91A do not apply,

Stamp Duty Consolidation Act, 1999

sec0092B.html

(b) to which section 29 or 53 applies,