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Corporate Social Responsibility

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Stamp Duty: Section 31C Tax and Duty Manual

Jan 23, 2023

Revenue has updated its Stamp Duty Tax and Duty Manual to provide information on how section 31C SDCA 1999 (shares deriving value from immovable property situated in the State) interacts with section 31E SDCA 1999 (stamp duty on certain acquisitions of residential property).

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