Revenue eBrief No. 040/24

12 February 2024

Stamp Duty Manual Part 7 – Section 80 – Reconstructions or amalgamations of companies updated

Stamp Duty Manual Part 7 – Section 80 – Reconstructions or amalgamations of companies provides general guidance on the application of  section 80 of the Stamp Duties Consolidation Act 1999.  Section 80 makes provision for a stamp duty exemption to apply on the transfer of certain property in connection with a scheme for the bona fide reconstruction of a company, an amalgamation of companies or a merger of companies undertaken in accordance with Chapter 3 of Part 9 or Chapter 16 of Part 17 of the Companies Act 2014.

The manual has been revised and refreshed to include more comprehensive guidance on the application of the section.