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Enterprise Securities Market
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70. (1) The Principal Act is amended by inserting the following section after section 86:
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“86A. (1) Stamp duty shall not be chargeable on any conveyance or transfer of stocks or marketable securities admitted to the Enterprise Securities Market operated by the Irish Stock Exchange Limited.
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(2) Subsection (1) shall not apply to any conveyance or transfer of stocks or marketable securities where the admission of the stocks or marketable securities to the Enterprise Securities Market has been cancelled by the Irish Stock Exchange Limited.”.
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(2) This section comes into operation on such day as the Minister for Finance may by order appoint.
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