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

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

22.2What Types of Intellectual Property are Exempt? s101(1) SDCA The definition of intellectual property in s101 SDCA has been aligned with the definition of “specified intangible asset” in s 291...
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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