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.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 March 2000 - onwards
Version 1 of 1