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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

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78C. Relief for intermediaries and clearing houses

In relation to a transfer order or a deemed transfer order referred to in section 78B—

(a) the exemption from stamp duty under section 75(3) in relation to a recognised intermediary (within the meaning of subsection (1) of that section) in respect of certain instruments of transfer shall also apply in respect of the transfer order or deemed transfer order and section 75 shall apply accordingly, and

(b) the exemption from stamp duty under section 75A(2) in relation to a recognised clearing house (within the meaning of subsection (1) of that section) in respect of certain instruments of transfer shall also apply in respect of the transfer order or deemed transfer order and section 75A shall apply accordingly.

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Inserted by FA20 s62(5). Comes into operation on 15 March 2021 as per S.I. No. 108 of 2021.