Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

19 Valuation of property chargeable with stamp duty.[FA1991 s105(1)]
The Commissioners shall ascertain the value of property the subject of an instrument chargeable with stamp duty in the same manner, subject to any necessary modification, as is provided for in [1]>section 15 of the Capital Acquisitions Tax Act, 1976<[1][1]>section 26 of the Capital Acquisitions Tax Consolidation Act 2003<[1].

[1]

[-] [+]

Substituted by CATCA03 sched3 and s119.

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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

19 Valuation of property chargeable with stamp duty.