Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
80 Reconstructions or amalgamations of companies
Summary
This section grants a relief from stamp duty in the case of certain company reconstructions and amalgamations, and mergers as defined under...
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.