82A. Approved bodies.

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Stamp Duties Consolidation Act, 1999 (No. 31)
Part 7 Exemptions and Reliefs from Stamp Duty (ss. 79-113)
Chapter 1 Instruments which must be presented to the Commissioners for adjudication in order to obtain exemption or relief (ss. 79-83F)
82A. Approved bodies.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 7 July 2012 - onwards

Version 2 of 2

(1) In this section 'approved body', 'designated securities' and 'relevant donation' have, respectively, the meanings assigned to them in section 848A (as amended by the Finance Act 2006) of the Taxes Consolidation Act 1997.

(2) Stamp duty shall not be chargeable on any instrument transferring designated securities, which are a relevant donation or part of a relevant donation, to an approved body.

(3) [deleted]

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