1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1999
Date-stamp loading
  1. Stamp Duties Consolidation Act, 1999 (No. 31)
  2. Part 5 Provisions Applicable to Particular Instruments (ss. 22-67)
  3. Chapter 4 Leases (ss. 50-56)
  4. 56. Stamp duty and value-added tax.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 2 of 2    

56. Stamp duty and value-added tax.

The consideration or rent chargeable under the heading "LEASE" in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such lease.

Comparing proposed amendment...
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