49Leases of residential sites in caravan parks

49 Leases of residential sites in caravan parks (1) No duty is chargeable under this Chapter in respect of the granting, transfer, assignment or surrender of a lease if— (a) the lease is a lease for a site or a site and caravan in a registered caravan park; and (b) a caravan is located or to be located on the site and is used or intended to be used as the principal place of residence of the lessee or intended lessee. S. 49(2)(a) substituted by No. 67/2010 s. 171. (a) ***site*** has the same meaning as it has in the **Residential Tenancies Act 1997** and includes a ***Part 4A site*** under that Act; and S. 49(2)(ab) inserted by No. 67/2010 s. 171. (ab) ***caravan*** has the same meaning as it has in the **Residential Tenancies Act 1997** and includes a ***Part 4A dwelling*** under that Act; and S. 49(2)(ac) inserted by No. 67/2010 s. 171. (ac) ***caravan park*** has the same meaning as it has in the **Residential Tenancies Act 1997**; and (b) ***registered caravan park*** means a caravan park that is registered in accordance with the regulations made under section 515 of the **Residential Tenancies Act 1997**. S. 50 amended by No. 44/2001 s. 3(Sch. item 32.3), repealed by No. 36/2005 s. 11. S. 50A inserted by No. 46/2004 s. 7.