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Revenue eBrief No. 129/21

29 June 2021

Euroclear Manual

The Euroclear Tax and Duty Manual has been amended following discussions between Euroclear Bank and Revenue. Adjustments have been made covering the following procedures:

  • Intermediary relief (Para. 2.7)
  • Mark-Up (Para. 4.1)
  • Stock borrowing (Para. 4.2)
  • When duty is due (Para. 5.2)
  • How Stamp Duty is paid (Para. 5.3)
  • Refunds (Para. 6.1)
  • Processing of reclaims (Para. 6.8)
  • Payments (Para. 7.1).

Foilsithe: 29 Meitheamh 2021 Priontáil an leathanach seo

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