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Stamp duty manual – electronic share trading in Euroclear Bank - updated

Mar 28, 2022

Revenue has updated its Tax and Duty Manual as follows:

  • The introduction has been expanded to include the background to the legislation providing for stamp duty on the electronic trading of interests in Irish shares in Euroclear Bank.
  • A new Part 10 has been added to address certain questions regarding the application of Part 6 of the SDCA 1999.

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