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

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

A4.18Share for Share Swaps s119(1)(b) SDCA In order to obtain the capital duty relief the acquiring company must after the transaction own at least 75% of the “issued share capital” of the target ...
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010
  • The Law and Practice of Irish Stamp Duty, Finance Act 2008