Get Stamp Duties Consolidation Act 1999. Schedules And Appendices

Section 53 of the Finance Act 2019 which amends Section 4 of the Stamp duty Act 2004 gives the Federal Inland Revenue Service (FIRS) the power to impose, charge and collect duties upon Page 6 TAXPAYER INFORMATION GUIDE ON STAMP DUTY instruments relating to transactions or matters executed between corporate bodies or ...

Section 79 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a stamp duty exemption (referred to as 'associated companies relief'), where property is transferred between two bodies corporate, whose association is so close, that the transfer is effectively little more than a change in the nominal ownership ...

Section 79 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a stamp duty exemption to apply on certain instruments that have the effect of conveying or transferring a beneficial interest in property between associated bodies corporate.

Section 79 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a stamp duty exemption to apply on certain instruments that have the effect of conveying or transferring a beneficial interest in property between associated bodies corporate.

You can also read more on revenue.ie about stamp duty on property in general. In general, the following transactions are exempt from stamp duty: All transfers or leases of property between spouses and civil partners (unless the transfer is a subsale – a sale carried out within the process of a larger sale)

Section 80 SDCA 1999 provides for a stamp duty relief on the transfer of certain property where a company undertakes a scheme of reconstruction or amalgamation or undertakes a merger under the Companies Act 2014.

—(1) In this section “loan capital” means any debenture stock, bonds or funded debt, by whatever name known, or any capital raised which is borrowed or has the character of borrowed money, whether in the form of stock or in any other form.

Section 80(1)(b) provides that references in section 80 to a company include a society registered under the Industrial and Provident Societies Act 1893. The terms undertaking, reconstruction and amalgamation are not specifically defined in the SDCA 1999.