Irish Taxation Institute: Educating, Developing and Representing

Revenue eBrief No. 28/10 - Stamp Duty and the Land and Conveyancing Law Reform Act 2009

20 April 2010

This eBrief provides a link to a Tax Briefing (Tax Briefing No. 5/2010).

The Tax Briefing covers Section 52 of the Land and Conveyancing Law Reform Act 2009 which came into operation on 1 December 2009. In this Tax Briefing, Revenue state that they do not regard section 52 as having any effect on any of the provisions in the Stamp Duties Consolidation Act 1999 (as amended) relating to (a) the timing of chargeability to stamp duty of instruments or (b) any exemptions or reliefs from the charge to stamp duty.

Click here to view the eBrief.