Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
This section has been deleted.
Deleted by FA07 s109(1)(c). With effect from 1 October 2007 per SI 649 of 2007.
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74 Exemption for market makers.
[FA1996 s106(3)]
Stamp duty shall not be chargeable on any instrument of transfer whereby any securities are on the sale of such securities transferred to a market maker acting in the ordinary course of business as a market maker in securities of the kind concerned or to a person acting as nominee of such market maker.
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