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

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

28.12Transfer of Options It is accepted that an instrument assigning the benefit of an option is capable of being charged to stamp duty as a conveyance on sale. Because an option itself has a lega...
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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