Revenue Note for Guidance

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Revenue Note for Guidance

Section 86A Enterprise Securities Market

(1) This section provides for the exemption from stamp duty of transfers of stocks or marketable securities admitted to the Enterprise Securities Market operated by the Irish Stock Exchange Limited.

(2) The exemption does not apply to transfers of stocks or marketable securities where the admission of the stocks or marketable securities to the Enterprise Securities Market has been cancelled by the Irish Stock Exchange Limited.

Relevant Date: Finance Act 2014