Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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99 Dublin Docklands Development Authority.
[FA1997 s128(1)]
Stamp duty shall not be chargeable on any instrument under which any land, easement, way-leave, water right or any right over or in respect of the land or water is acquired by the Dublin Docklands Development Authority.
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99 Dublin Docklands Development Authority.
(1) In this section “wholly-owned subsidiary” has the meaning assigned to it by section 9 of the Taxes Consolidation Act, 1997 (as amended by the Finance Act, 2001).
(2) Stamp Duty shall not be chargeable on any instrument under which any land, easement, way-leave, water right or any right over or in respect of the land or water is acquired by the Dublin Docklands Development Authority or any of its wholly-owned subsidiaries.
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