Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
153 Allowance, how to be made
Allowance for spoiled or misused stamps (sections 151 and 152) may be made in stamps or in money at the discretion of the Revenue Commissioners.
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.