Irish Revenue has issued eBrief No. 142/24 concerning an updated guide on the so-called 'associated companies' relief' from stamp duty on Conveyances and transfers of property between associated bodies corporate.
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Revenue eBrief No. 142/24 Stamp Duty Manual - Part 7: Section 79 Conveyances and transfers of property between certain bodies corporate - Updated
Section 79 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty exemption to apply on certain instruments that ha…