The Law and Practice of Irish Stamp Duty, Finance Act 2024
13.3Reconstructions
The terms “reconstruction” and “amalgamation” are not defined in stamp duty legislation nor have precise definitions been attributed in judicial decisions. In the case of Sout...
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.