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

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

28.15Effect of Options on Group Structure s79 SDCA The mere grant of an option does not normally transfer the beneficial interest in the optioned asset to the grantee of the option. However, if th...
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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