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

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

17.5Discharge of Debts in Share Acquisitions Section 41(2) SDCA (see paragraphs 6.7 and 8.4.7) is an anti-avoidance provision. Whilst this provision may have been introduced to counter certain ar...
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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