S.I. No. 99 of 2009 provides for the designation by the Revenue Commissioners, as on and from 27 March 2009, of SmartPool Trading Limited as an exchange for the purposes of section 75 of the Stamp Duties Consolidation Act 1999.
Section 75 of the Stamp Duties Consolidation Act 1999 provides for an exemption from stamp duty on a transfer of title to securities to an intermediary provided certain conditions are satisfied.
S.I. 99 is available here