Revenue eBrief No. 279/24
14 November 2024
Stamp Duty Manual Part 7: Section 80 - Reconstructions or amalgamations of companies updated
Stamp Duty Manual Part 7: Section 80 - Reconstructions or amalgamations of companiesSection 80: Company reconstructions and amalgamations has been amended in section 8 - Withdrawal of exemption. This is to clarify the circumstances in which relief under section 80 of the Stamp Duties Consolidation Act 1999 will be withdrawn.