Revenue eBrief No. 144/23

22 June 2023

Stamp Duty Manual - Electronic Share Trading In CREST – updated

CREST Manual: Electronic Share Trading - Rules, Procedures, Practices, Guidelines and Interpretations - has been updated to set the provision in Chapter 2 of Part 6 SDCA 1999 for stamp duty to be charged on the transfer of an interest in dematerialised securities. And also the procedure that is to be followed when claiming relief from stamp duty under any of the provisions of Chapter 1 of Part 7 of the Stamp Duties Consolidation Act 1999.