Revenue has updated the
Stamp Duty Manual which provides general guidance on the application of section 80 SDCA 1999 to include more comprehensive guidance on the application of this section.
Section 80 provides for an exemption from stamp duty on the transfer of certain property in connection with a scheme for the bona fide reconstruction of a company, an amalgamation of companies or a merger of companies undertaken in accordance with Chapter 3 of Part 9 or Chapter 16 of Part 17 of the Companies Act 2014.