Revenue eBrief No. 177/25
25 September 2025
Stamp Duty Manual - Section 1 SDCA Interpretation - Updated
Section 1 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for the interpretation of certain terms used in the SDCA. Stamp Duty Manual Part 1: Interpretation provides detailed guidance on the section.
It has been extensively revised throughout to provide more detailed guidance on the definitions and concepts set out in section 1.