Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

A stamp duty tax of 1% normally applies to the purchase of shares. Under certain circumstances, however, when a company buys its own shares, this charge does not apply. In fact, the stamp duty only applies when a share buyback takes place by means of a stock transfer form. In the other two cases, when they are purchased through a direct contract or through security settlement systems, no charge applies. Will the Minister close the gap to ensure that a charge applies to all forms of share buyback?

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