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

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

7.3On Sale In order for an instrument to be liable to stamp duty as a conveyance on sale, the transaction must be “on sale”. However, the concept of “on sale” is not defined for the purposes of 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