The Law and Practice of Irish Stamp Duty, Finance Act 2013
A4.1Introduction
Capital duty was introduced by the Finance Act, 1973 as a result of reland’s entry into the European Community. Prior to 1973 stamp duty was levied on the formation of and any s...
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.