Revenue eBrief No. 042/22

24 February 2022

Stamp Duty Manual - Section 79: Associated Companies Relief - updated

Stamp Duty Manual - Section 79: Associated Companies Relief has been updated in the section "5. Bodies Corporate" to provide that Irish limited and general partnerships, and foreign partnerships which are similar in form and character to Irish partnerships, may be ”looked through” for the purposes of establishing the bodies corporate comprising a group for stamp duty purposes.