Revenue eBrief No. 068/22
23 March 2022
Stamp Duty Manual - Electronic Share Trading In Euroclear Bank- updated
Stamp Duty Manual - Euroclear Manual: Electronic Share Trading - Rules, Procedures, Practices, Guidelines and Interpretations - has been updated as follows:
- The Introduction has been expanded to include the background to the legislation providing for stamp duty on the electronic trading of interests in Irish shares in Euroclear Bank;
- A new Part 10 has been added to address certain questions regarding the application of Part 6 of the Stamp Duties Consolidation Act 1999.