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

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

A3.3Determining Factors The two major factors4 which bear on whether a chattel attached to land in some way has become a fixture are the: Degree of annexation to the land; and Purpose or object...
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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
  • The Law and Practice of Irish Stamp Duty, Finance Act 2008