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並前往https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/stamp-duty/2013-fa1/part2-charging-stamping-of-instruments.pdf

Stamp Duties Consolidation Act 1999 - Revenue

documents are referred to as “instruments” in the stamp duty code. ... The Revenue Commissioners may make assessments in relation to duty due on foot of.

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