Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 148
Provisions as to determination of a licence
Section 148 sets out what happens to a stamp dealer's remaining stock of stamps when the dealer's licence comes to an end through expiry, revocation, death or bankruptcy, and the circumstances in which Revenue may refund the duty paid on those stamps.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.