Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
[1]>
89 Foreign Government securities.
[FA1994 s111]
Stamp duty shall not be chargeable on any conveyance or transfer of stocks or other securities of the government of any territory outside the State.
<[1]
[1]>
89 Foreign Government securities.
(1) In this section—
“foreign local authority” means an authority, corresponding in substance to a local authority for the purposes of the Local Government Act 2001, which is established outside the State and whose functions are carried on primarily outside the State;
“foreign local government” means any local or regional government in any jurisdiction outside the State.
(2) Stamp duty shall not be chargeable on any conveyance or transfer of stocks or other securities of the government of any territory outside the State, of a foreign local government or of a foreign local authority.
<[1]