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Stamp Duty Manual - Schedule 1: Stamp Duties on Instruments – updated

Apr 11, 2022

Revenue has updated its Tax and Duty Manual on Schedule 1 to SDCA 1999. A new paragraph has been added (paragraph 2.4.1.1 “Certain acquisitions of residential property”) referring to the higher 10 percent stamp duty rate applicable to certain acquisitions of residential property under section 31E SDCA 1999.

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