Publisher's Synopsis
This is the nineteenth edition of Capital Tax Acts, which has long been established as Ireland's definitive reference book on the legislation relating to stamp duties, CAT and Residential Property Tax.
This edition reflects the changes made to the stamp duties and CAT codes by the Finance Act 2011 and to the stamp duties code by the Finance (No 2) Act 2011, including:
Stamp Duty (Designation of Exchanges and Markets) (No 2) Regulations 2010 (SI 168/2010)
Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (SI 559/2010)
Stamp Duty (Designation of Exchanges and Markets) Regulations 2011 (SI 15/2011)
Stamp Duty (Designation of Exchanges and Markets) (No 2) Regulations 2011 (SI 92/2011)
Stamp Duty (Designation of Exchanges and Markets) (No 3) Regulations 2011 (SI 212/2011)
Amendments to the Stamp Duty (E-stamping of Instruments) Regulations 2009 (SI 476/2009) by SI 87/2011 and SI 222/2011)
Capital Acquisitions Tax Consolidation Act 2003 (Section 46(2B)) (Appointed Day) Order 2010 (SI 282/2010)
It has also been updated to reflect the stamp duty Regulations and the Order giving effect to the electronic payment and delivery of CAT returns and includes references to all relevant e-Briefing and other information material issued by the Revenue Commissioners since the last edition.
Capital Tax Acts 2011 is the indispensable annual reference guide for tax practitioners, accountants, solicitors, barristers, business people, financial institutions, students of law and tax and any person who deals with tax law on a regular basis.
