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

The Law and Practice of Irish Stamp Duty, Finance Act 2024

21.4Transfer of “Loan Capital” s85(2) SDCA s85(1) SDCA Section 85(2) SDCA exempts the transfer of “loan capital” meeting certain conditions. The term “loan capital” means “any debenture stock, bo...
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2024
  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010