Section 88A Reorganisation – undertakings for collective investment

This section exempts from stamp duty transfers of assets by a domestic collective fund to another such fund in exchange for the issue of units by that other fund. The exemption applies where the transfer of assets effects a disposal not chargeable to capital gains tax under section 739A of the Taxes Consolidation Act, 1997. The exemption applies to instruments executed on or after 23 March 2000.

Relevant Date: Finance Act 2014