Revenue eBrief No. 008/23

16 January 2023

Stamp Duty- Section 31D Tax and Duty Manual (TDM)

Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Manual has been updated to provide information on the interaction between certain sections contained in Part 5. 

Tax and Duty Manual Section-31D- Cancellation schemes of arrangement has been amended to include a new point 5 which provides information about how this section interacts with section 31E SDCA 1999: Stamp duty on certain acquisitions of residential property.