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

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88G Amalgamation of unit trusts.

Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with a scheme of amalgamation to which section 739D(8C) of the Taxes Consolidation Act 1997 refers.

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Inserted by FA12 s100(1)(g).