Section 128A Obligation to retain records Summary An accountable person is obliged to retain records relating to a stamp duty liability or to a relief or exemption claimed, for a period of 6 years from the date a stamp duty return is filed or the date the duty is paid, whichever date is the latter. Details The […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.