Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
95 Commercial woodlands.
[FA1990 s120]
(1) In this section “trees” means woodlands managed on a commercial basis and with a view to the realisation of profits.
(2) This section applies to an instrument, being a conveyance or transfer on sale of land, or a lease of land, where [1]>the instrument contains a certificate to the effect that<[1] trees are growing on a substantial part of such land.
(3) Stamp duty shall not be chargeable on any instrument to which this section applies, in respect of such part of the consideration for the sale or lease as represents the value of trees growing on the land.
[1]
Deleted by FA12 sched3(28). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.