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

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

12.4Test of Association In order to qualify for the relief the transferor and transferee must at the time of execution of the instrument be associated with one another to the following extent: (a)...
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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