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Change year: 2010

Section 85A Certain investment certificates

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Amendments

Section 85A inserted by Finance Act 2010 section 137.

Stamp duty shall not be chargeable on the issue, transfer or redemption of an investment certificate within the meaning of section 267N (inserted by the Finance Act 2010) of the Taxes Consolidation Act 1997.

Are Islamic Finance Investment Certificates subject to stamp duty?

The issue, transfer and redemption of investment certificates which comply with Islamic Finance rules is not subject to stamp duty.

Islamic Finance: Tax Briefing Issue 78 - 2009

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