Finance Act 2006

Courts Service.

108.— (1) The Principal Act is amended by inserting the following after section 99:

“99A.— 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 Courts Service.”.

(2) This section applies as respects instruments executed on or after the date of the passing of this Act.