The Law and Practice of Irish Stamp Duty, Finance Act 2013

13.18Bona fide Commercial Reasons s80(4) SDCA Section 80(4) SDCA denies relief unless the scheme of reconstruction is effected for (a) bona fide commercial reasons and (b) does not form part of a ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.