Section 113 Miscellaneous instruments

This section exempts the following instruments from duty:

• transfers of shares or any other interest in the stocks, funds or securities of the Government, Oireachtas, the Minister or other Minister of the Government,
• transfers of shares or any other interest in the stocks, funds or securities of the Government or Parliament of the late United Kingdom of Great Britain and Ireland which are registered in the books of the Bank of Ireland in Dublin,
• transfers of shares or any other interest in the stock or other form of security to which section 39 or section 40 of the Taxes Consolidation Act, 1997, applies,
• transfer of any ship, vessel or aircraft or any part, interest, share or property of or in any ship, vessel or aircraft,
• wills and codicils,
• instruments made by, to or with the Commissioners for Public Works.

Relevant Date: Finance Act 2014