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

The Law and Practice of Irish Stamp Duty, Finance Act 2024

12.3Meaning of “Body Corporate” The term “body corporate” is not defined statutorily. Revenue’s TDM/Stamp Duty Manual, Part 7, Section 79: Associated Companies Relief outlines at para 5 that a bo...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2024
  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010