Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
96 Transfers between spouses.
[FA1990 s114]
(1) Subject to subsection (2), stamp duty shall not be chargeable on any instrument, other than a conveyance or transfer referred to in subsection (1), (2), (3) or (4) of section 46 or subsection (1)(b) of section 73 whereby any property is transferred [1]>by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage.<[1][1]>by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage, or by a civil partner or the civil partners in a civil partnership to either civil partner or both civil partners in that civil partnership.<[1]
(2) Subsection (1) shall not apply to an instrument whereby any property or any part of, or beneficial interest in, any property is transferred to a person other than a [2]>spouse<[2][2]>spouse or civil partner<[2] referred to in that subsection.
[3]>
(3) Section 30(3) shall not apply to an instrument to which subsection (1) applies.
<[3]
[1]
Substituted by F(No.3)A11 sched2(5). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[2]
Substituted by F(No.3)A11 sched2(6). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011
[3]
Deleted by FA12 sched3(29). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.