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Document Overview
AI Summary of 91. Amendment of section 31E of Principal Act (stamp duty on certain acquisitions of residential property)
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91. Amendment of section 31E of Principal Act (stamp duty on certain acquisitions of residential property)
Section 31E of the Principal Act is amended by the insertion of the following subsection after subsection (12):
"(12A) Subsection (12) shall not apply to a conveyance or transfer on sale of shares in the National Asset Residential Property Services DAC, on or before 31 December 2025, by the National Asset Management Agency or a NAMA group entity (within the meaning of the National Asset Management Agency Act 2009), as the case may be, to the Land Development Agency.".