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

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

13.15Meaning of “Issue of Shares” and “Holders” s80(2)(a)(iii) SDCA The word “issue” has been held to mean that the consideration shares have been allotted by the acquiring company to the target ...
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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