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Corporate Social Responsibility

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Obligation to file a stamp duty return guidance revised

Nov 11, 2024

Revenue has revised the Tax and Duty Manual which provides guidance on obligations to file a stamp duty return. The updated manual includes the full range of stamp duty reliefs and exemptions provided for in Chapter 1 of Part 7 of the SDCA 1999.  

The guidance also makes reference to the new Tax and Duty Manual which lists miscellaneous Acts which contain stamp duty exemptions. 

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