The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.12) 2009
These Regulations exempt from stamp duty and stamp duty reserve tax (“SDRT”) certain transfers of, or agreements to transfer traded securities made in the course of trading in those securities on the Irish Stock Exchange (“the Exchange”). The transfers and agreements exempted are those involving Eurex Clearing AG (and nominees of that clearing house), through whom transactions on the Exchange are cleared, or clearing participants in Eurex Clearing AG (and their nominees).