Finance Act 2022 inserted two new provisions, section 83DA and section 83DB, into the Stamp Duties Consolidation Act 1999 ("SDCA "). Each section provides for the repayment of stamp duty in the context of acquisitions of...more
Refunds of stamp duty paid on non-residential property which is later developed for residential purposes will no longer be available for construction projects commencing after 31 December 2022. Construction can commence by...more