Links from Section 46 | ||
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Act | Linked to | Context |
Stamp Duty Consolidation Act, 1999 |
(5) |
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Stamp Duty Consolidation Act, 1999 |
(6) A conveyance in respect of which subsection (4) applies shall be deemed to be a conveyance operating as a voluntary disposition inter vivos for the purposes of section 30. |
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Stamp Duty Consolidation Act, 1999 |
(b) The consideration moving from the sub-purchaser shall, in a case to which subsection (1), (2) or (3) applies, be ascertained without regard to the value of any covenant, power, condition or arrangement relating to the subject matter of the conveyance which was not in the contract for sale entered into by the original seller and also without regard to any consideration the duty on which or on any part of which would be charged in accordance with subsection (2) of section 42. |
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Links to Section 46 (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
subsection (1) or (2) of section 46 of the Stamp Duties Consolidation Act, 1999 |
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Stamp Duty Consolidation Act, 1999 |
(1) Subject to subsection (2), stamp duty shall not be chargeable on any instrument, other than a conveyance or transfer referred to in subsection (1), (2), (3) or (4) of section 46 or subsection (1)(b) of section 73 whereby any property is transferred
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