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

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

4.3Relates to any Property Situated in the State s2(1)(b) SDCA The term “relates to” is given an expansive meaning where used in the charging words of s2(1)(b) SDCA. In IRC v Maple & Co (Par...
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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