Revenue recently announced that its manuals have been updated to reflect changes brought in by Finance Act 2021 to the following sections of the Stamp Duty legislation:
- Section 126AA SDCA 1999 relating to the extension of the bank levy to 2022. Read more here.
- Section 81AA SDCA 1999 relating to the extension of relief for young trained farmers to the end of 2022. Read more here.
- Section 125A SDCA 1999 reflecting the payment rates for 2022 in relation to the health insurance levy. Read more here.
- Section 126C SDCA 1999 regarding the surcharge for the late filing of a return. Read more here.
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