Section 82A Approved bodies

This section exempts from stamp duty donations of publicly quoted securities to approved bodies who come within the scheme of tax relief for donations to charities, schools and third level colleges as well as other approved bodies under section 848A of the Taxes Consolidation Act 1997. Adjudication has been abolished for instruments executed on or after 7 July 2012 and a self-assessed stamp duty return must be filed under the e-stamping system in relation to instruments in respect of which the exemption from stamp duty is sought. The exemption applies to instruments, transferring such securities, executed on or after 31 March 2006.

Relevant Date: Finance Act 2014