Irish Revenue has issued eBrief No. 135/20 on new stamp duty guidance for shares deriving value from immovable property and cancellation schemes of arrangement.
Note, although the eBrief refers to Finance Act 2020, the new Section 31D was actually introduced by Finance Act 2019, which generally applies from 2020.
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Revenue eBrief No. 135/20
Stamp duty: shares deriving value from immovable property and cancellation schemes of arrangement
Two new stamp duty manuals have been published…