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

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

A3.2Chattels versus Fixtures The general legal rule is that whatever is attached to land is regarded as land. For example, items such as bricks, blocks, gates and doors are chattels. However, on b...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010
  • The Law and Practice of Irish Stamp Duty, Finance Act 2008