Finance (No.2) Act 2011 – Levy on Pension Schemes
Finance (No.2) Act 2011 – Levy on Pension Schemes Section 125B of the Stamp Duties Consolidation Act 1999 (as inserted by section 4 of the Finance (No.2) Act 2011) provides for an annual stamp duty of 0.6% of the market value of assets held for the purposes of pension schemes approved by the Revenue Commissioners…