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

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

28.13Release of Options The pure release or extinguishment of an option should not be treated as being “on sale” because it does not transfer property back to or vest property in the original gran...
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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