Pursuant to TCA 1997, s 980, where the consideration on the sale of non-residential property exceeds EUR 500,000, the vendor will need to obtain a clearance certificate to ensure that on closing the purchaser does not operate the withholding procedure in respect of 15% of the consideration.
Where the property being sold consists of a residential
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:13