Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA17 s62(1)(a); FA20 s48]
Section 31CShares deriving value from immovable property situated in State
31C. [(1) (a) In this section—
“Act of 1997” means the Taxes Consolidation Act 1997;
“arrang...
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