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

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85ACertain investment certificates.

Stamp duty shall not be chargeable on the issue, transfer or redemption of an investment certificate within the meaning of section 267N (inserted by the Finance Act 2010) of the Taxes Consolidation Act 1997.

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Inserted by FA10 s(137). Has effect as on and from 3 April 2010.