Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
[1]>
86A Enterprise Securities Market
(1) Stamp duty shall not be chargeable on any conveyance or transfer of stocks or marketable securities admitted to [2]>the Enterprise Securities Market operated by the Irish Stock Exchange Limited<[2][2]>the Euronext Growth market operated by the Irish Stock Exchange plc trading as Euronext Dublin<[2].
(2) Subsection (1) shall not apply to any conveyance or transfer of stocks or marketable securities where the admission of the stocks or marketable securities to [3]>the Enterprise Securities Market<[3][3]>the Euronext Growth market operated by the Irish Stock Exchange plc trading as Euronext Dublin<[3] has been cancelled by [4]>the Irish Stock Exchange Limited<[4][4]>the Irish Stock Exchange plc trading as Euronext Dublin<[4].
<[1]
[1]
Inserted by F(No.2)A13 s70(1). Comes into operation on such day as the Minister for Finance may by order appoint.
[2]
Substituted by FA20 s74(1) and Sched (2)(b)(i). This Schedule shall have effect on and from the date of passing of this Act.
[3]
Substituted by FA20 s74(1) and Sched (2)(b)(ii)(I). This Schedule shall have effect on and from the date of passing of this Act.