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

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

14.6Option Agreements s90(2) SDCA Section 90(2) SDCA exempts from duty an option agreement and an agreement to transfer or a transfer of an option agreement. However, the exemption does not apply ...
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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