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 FA07 Changes

eBrief No. 47/2007 announced that FA07 s109 amendments to the transfer of uncertified securities through the Crest electronic settlement system commenced on 1 October 2007.

In summary, as and from 1 October 2007, a transfer of title to securities to an intermediary will be exempt from stamp duty provided certain conditions are met.

eBrief No. 47/2007 has been reproduced at Section 2.06.

The relevant Regulations S.I. No. 651 of 2007 – Stamp Duty (Designation of Exchanges and Market) Regulations 2007 and S.I. No. 677 of 2007: Stamp Duty (Designation of Exchanges and Market) (No. 2) Regulations 2007, have been reproduced at Section 2.07.