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Tax exemptions
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Recognised intermediaries are eligible for SDRT relief for UK trades executed on Turquoise. These regulations extend the stamp duty reserve and tax exemptions for sales of stock to intermediaries and for repurchase and stock lending.
The SDRT exemption registration steps:
Under the relevant legislation, a recognised intermediary is not charged stamp duty where such a transfer is not effected in connection with excluded business as defined in the relevant legislation, and applicable to Turquoise participants.
Application to the Irish Revenue Commissioners: |
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