Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
Chapter 9
Surrenders of any property, or of any right or interest in any property
67 Surrender and merger of leasehold interests.
[FA1986 s99(2)]
An instrument bearing witness to, or acknowledging—
(a) the surrender, by parol or otherwise, of a leasehold interest in immovable property, or
(b) the merger of such an interest in a superior interest,
shall be charged to the same stamp duty as if it were a surrender of that leasehold interest.