The Law and Practice of Irish Stamp Duty, Finance Act 2024
13.19Bona fide Commercial Reasons
s80(12) SDCA
Relief is denied unless the scheme of reconstruction is effected for (a) bona fide commercial reasons and (b) does not form part of a wider arrangem...
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.