Revenue has published a new Tax and Duty Manual which provides guidance in relation to the stamp duty repayment provisions contained in the Stamp Duties Consolidation Act (SDCA) 1999. Where an entitlement to a repayment of stamp duty arises under SDCA 1999, Revenue will repay the Stamp Duty only where the general requirements of section 159A SDCA 1999 are also met, with interest on the repayment payable in accordance with section 159B SDCA 1999.
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