Revenue has updated its guidance across several areas of Stamp Duty to reflect the recent amendments passed in Finance (No. 2) Act 2023.
- Stamp Duties Consolidation Act 1999 – Notes for Guidance 2023
- Special provisions relating to uncertificated securities
- Exemptions and reliefs from stamp duty
- Transfers of land to young-trained farmers – section 81AA
- Farm consolidation relief – section 81C
- Levies
- Schedule 1: Stamp duties on instruments