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 recognised clearing houses for the purposes of relief for clearing houses

Recognised clearing houses designated by the Revenue Commissioners for the purposes of section 75A (inserted by section 109 of the Finance Act 2007 (No. 11 of 2007)) of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999):

  • Eurex Clearing AG (effective from 1 October 2007)
  • LCH Clearnet Limited (effective from 1 October 2007)
  • SIS X-Clear AG (effective from 1 October 2007)

S.I. No. 250 of 2008 (effective from 7 July 2008)

  • European Central Counterparty Limited

S.I. No. 302 of 2008 (effective from 4 August 2008)

  • European Multilateral Clearing Facility N.V.

S.I. No. 118 of 2009 (effective from 6 April 2009)

  • Cassa di Compensazione e Garanzia S.p.A

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

  • LIFFE Administration & Management

S.I. No. 192 of 2013 (effective from 17 June 2013)

  • ICE Clear Europe Limited