Stamp Duties Consolidation Act 1999 section 86A

Enterprise Securities Market

Section 86A provided an exemption from stamp duty for transfers of stocks and marketable securities quoted on the Euronext Growth Market, but was repealed by Finance Act 2025 and replaced by a broader market capitalisation exemption under section 86B.

• Exempted conveyances and transfers of stocks or marketable securities admitted to the Euronext Growth Market.
• The market in question was the one operated by the Irish Stock Exchange (Euronext Dublin).
• The exemption ceased to apply if the quotation on the Euronext Growth Market was cancelled by the Irish Stock Exchange.
• Repealed by Finance Act 2025 section 82 and replaced by a new market capitalisation-based exemption in section 86B.