Stamp Duties Consolidation Act, 1999

Chapter 9

Surrenders of any property, or of any right or interest in any property

Surrender and merger of leasehold interests.

[FA1986 s99(2)]

67.— An instrument bearing witness to, or acknowledging—

(a) the surrender, by parol or otherwise, of a leasehold interest in immovable property, or

(b) the merger of such an interest in a superior interest,

shall be charged to the same stamp duty as if it were a surrender of that leasehold interest.