Finance Act, 1991

Valuation of property chargeable with stamp duty.

105.—(1) The Commissioners shall ascertain the value of property the subject of an instrument chargeable with stamp duty in the same manner, subject to any necessary modification, as is provided for in sections 15 , 16 and 17 of the Capital Acquisitions Tax Act, 1976 .

(2) This section shall have effect as respects instruments executed on or after the 1st day of November, 1991.