Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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88C Reconstructions or amalgamations of certain common contractual funds.
Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with a scheme for the reconstruction or amalgamation of a common contractual fund to which subsection (3) (inserted by the Finance Act 2006) of section 739H of the Taxes Consolidation Act 1997 applies.
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Inserted by FA06 s107(1). This section applies as respects instruments executed on or after 31 March 2006