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

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

28.14Abandonment of Options Where an option is not exercised and it expires, it is effectively abandoned. The stamp duty paid (if any) on the grant of the option is not repayable. Because the opt...
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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