A district council may, with the consent of the Department of Finance and Personnel, transfer to the National Trust for Places of Historic Interest or Natural Beauty any tourist amenity provided or maintained by the council under Article 30 or land acquired by the council for the purposes of that Article.

Stamp duty shall not be chargeable on any instrument executed for the purpose of effecting any transfer under paragraph (1).

Section 96(5) of the Local Government Act (Northern Ireland) 1972F1 shall not apply to any transfer of land under paragraph (1).