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

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88F Reconstruction or amalgamation of offshore funds.

Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with—

(a) a scheme of reconstruction or amalgamation of an offshore fund to which section 747F of the Taxes Consolidation Act 1997 refers, or

(b) an exchange referred to in paragraph (b) of section 747E(1A) of the Taxes Consolidation Act 1997.

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Inserted by FA12 s100(1)(f).