TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Stamp Duty Regulations

S.I. No. 250 of 2008 and S.I. No. 302 of 2008 provide for the designation of European Central Counterparty Limited as a recognised clearing house for the purposes of section 75A of the Stamp Duties Consolidation Act 1999. Section 75A provides for an exemption from stamp duty on a transfer of securities to and from a recognised clearing house.

S.I. No. 250 of 2008 is reproduced at Section 2.06; and S.I. No. 302 of 2008 is reproduced at Section 2.07.

S.I. No. 321 of 2008 provides for the designation of Exchanges and Markets for the purposes of section 75 of the SDCA99. Section 75 (inserted by FA07 s109) provides for the making of regulations to designate an exchange or market for the purposes of intermediary relief.

S.I. No. 321 of 2008 is reproduced at Section 2.08.