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

10.1Charge to Stamp Duty Under Lease Head The term lease is not defined in the stamp duty legislation, so its meaning is left to the general law (see Appendix 1 for a description of the legal cha...
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.