Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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88A Reorganisation of undertakings for collective investment.
Stamp duty shall not be chargeable on any conveyance or transfer of assets in respect of which no chargeable gain accrues by virtue of section 739A (inserted by the Finance Act, 2000) of the Taxes Consolidation Act, 1997.
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Inserted by FA00 s130(1). This section shall apply and have effect in relation to a conveyance or transfer executed on or after 23 March 2000