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Repayment of Stamp Duty in certain circumstances

May 29, 2023

Changes to the Stamp Duties Consolidation Act 1999 introduced in section 68 Finance Act 2022 shall come into operation from 1 June 2023 per S.I. no.240 of 2023. The new sections - section 83DA and section 83DB SDCA 1999 - provide for repayment of stamp duty in certain circumstances. Sections 83E and 83F SDCA 1999 have been repealed.

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