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Revenue eBrief No. 125/23

29 May 2023

Stamp Duty Manual - Part 8: Companies Capital Duty - No Longer Relevant

The contents of the Tax and Duty Manual Stamp Duty Manual - Part 8: Companies Capital Duty are no longer relevant. Companies Capital Duty (CCD) was a tax payable on certain transactions by companies. CCD is abolished for transactions where the date of the issue of the shares is on or after 7 December 2005.

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