Electronic Share Trading (CREST)

  1. Overview
  2. Designated exchanges or markets for the purposes of intermediary relief
  3. Designated recognised clearing houses for the purposes of relief for clearing houses

Designated exchanges or markets for the purposes of intermediary relief

Exchanges or markets designated by the Revenue Commissioners for the purposes of section 75 (inserted by section 109 of the Finance Act 2007 (No. 11 of 2007)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999):

2007

  • Finance Act 2007 (No. 11 of 2007) (effective from 1 October 2007)
  • Irish Stock Exchange Limited and any exchange or market operated by ISE (eg ISE Main Market and IEX)(effective from 1 October 2007)
  • London Stock Exchange plc or any exchange or market operated by LSE (eg LSE Main Market and AIM)(effective from 1 October 2007)

S.I. No. 651 of 2007 (effective from 1 October 2007)

  • Plus Markets plc and markets operated by it
  • POSIT operated by Investment Technology Group Limited

S.I. No. 677 of 2007 (effective from 1 October 2007)

  • virt-x Exchange Limited (known as SWX Europe from 3 March 2008)

2008

S.I. No. 156 of 2008 (effective from 26 May 2008)

  • Eurex Deutschland

S.I. No. 321 of 2008 (effective from 15 August 2008)

  • Turquoise Services Limited
  • Chi-X Europe Limited

S.I. No. 468 of 2008 (effective from 21 November 2008)

  • Nasdaq OMX Europe Limited

2009

S.I. No. 46 of 2009 (effective from 10 February 2009)

  • Plus-Europe operated by Bayerische Borse AG
  • Bats Trading Limited

S.I. No. 99 of 2009 (effective from 27 March 2009)

  • SmartPool Trading Limited

S.I. No. 184 of 2009 (effective from 18 May 2009)

  • NYSE Arca Europe
  • Pipeline Financial Group Limited

S.I. No 331 of 2009 (effective from 25 August 2009)

  • Euro Millennium operated by NYFIX International Limited
  • Baikal MTF operated by Baikal Global Limited

2010

S.I. No. 53 of 2010 (effective from 19 February 2010)

  • Börse Berlin AG

S.I. No. 168 of 2010 (effective from 29 April 2010)

  • NX MTF operated by Nomura International plc

S.I. No. 395 of 2010 (effective from 13 August 2010)

  • Frankfurter Wertpapierbörse operated by Deutsche Börse AG
  • Freiverkehr an der Frankfurter Wertpapierbörse operated by Deutsche Börse AG

S.I. No. 559 of 2010 (effective from 30 November 2010)

  • LIFFE Administration & Management

2011

S.I. No. 15 of 2011 (effective from 20/01/2011)

  • UBS MTF (Union Bank of Switzerland Multilateral Trading Facility)

S.I. No. 92 of 2011 (effective from 25 February 2011)

  • Turquoise operated by Turquoise Global Holdings Limited
  • Eurex Zurich AG

2012

2014

2018

2019

2020

2021

Next: Designated recognised clearing houses for the purposes of relief for clearing houses