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. 99 of 2009 provides for the designation by the Revenue Commissioners, as on and from 27 March 2009, of SmartPool Trading Limited as an exchange for the purposes of section 75 of the Stamp Duties Consolidation Act 1999.

S.I. No. 118 of 2009 provides that Cassa di Compensazione e Garanzia S.p.A. is designated as a recognized clearing house for the purposes of section 75A (inserted by section 109 of the Finance Act 2007 (No. 11 of 2007)) of the Stamp Duties Consolidation Act 1999.

The Regulations are reproduced at Section 2.05.