1. Commentary
  2. The Law and Practice of Irish Stamp Duty

The Law and Practice of Irish Stamp Duty, Finance Act 2013

1.6Territoriality An instrument which comes within a head of charge must also have a degree of connection with the State. The duty only arises if either:- (a) it is executed in the State; or (b) w...
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010