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Stamp Duties Consolidation Act 1999 section 31C
Shares deriving value from immovable property situated in State
Section 31C provides that where shares, units or partnership interests derive the greater part of their value from non-residential property in the State, a transfer of those shares, units or interests is chargeable to stamp duty at the non-residential property rate of 7.5 per cent rather than the normal 1 per cent rate for share transfers.
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