Revenue has updated the
Stamp Duty Manual that provides guidance on a number of exemptions and reliefs from the charge to stamp duty.
Section 86A SDCA 1999 provides for an exemption from stamp duty on the transfer of stocks or marketable securities admitted to the Euronext Growth Market operated by Euronext Dublin. The guidance has been updated in paragraph 18 to reflect the fact that this exemption is an EU State Aid, granted under the general de minimis Regulation, and therefore must comply with the rules set out within that Regulation.
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