Section 19 Valuation of property chargeable with stamp duty
|
Sign up to access full section commentary and legislation back years
subscription or 30 day access with no obligation
The Commissioners shall ascertain the value of property the subject of an instrument chargeable with stamp duty in the same manner, subject to any necessary modification, as is provided for in [section 26 of the Capital Acquisitions Tax Consolidation Act 2003]1.
Amendments
1 Substituted by Capital Acquisitions Tax Consolidation Act 2003 section 119 and Schedule 3.
