122 Recovery of stamp duty and furnishing of information

This section has a two-fold purpose viz.

• to set out who is accountable for the payment of companies capital duty and any interest due on that duty (i.e. it is the capital company itself but where the capital company is not a body corporate the members of the company are made jointly and severally liable for the duty), and
• to enable the Revenue Commissioners to obtain all the information they require for the purpose of the duty.

Relevant Date: Finance Act 2014