Revenue eBrief No. 130/23

30 May 2023

Stamp Duty Manual Part 6 - Special provisions relating to uncertificated securities

Part 6 of the Stamp Duties Consolidation Act (SDCA) 1999 makes provision for stamp duty to be charged on Irish securities which are transferred electronically.

Stamp Duty Manual Part 6 has been updated to reflect the changes made to Chapter 1, including the deletion of sections 68, 69, 70, 71, 72, 73, 76, 77 & 78 as provided by section 69 Finance Act 2022.

This manual has also been updated to provide guidance on Chapter 2 which was introduced by section 62 of Finance Act 2020.