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

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

12.12Consideration Provided or Received by an Outsider – Sub-section 5(A) s79(5)(a) SDCA Section 79(5)(a) SDCA provides that relief is not available in respect of an instrument if it cannot be sho...
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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