Revenue eBrief No. 125/23

29 May 2023

Stamp Duty Manual – Part 8: Companies Capital Duty – No Longer Relevant

The contents of the Tax and Duty Manual Stamp Duty Manual – Part 8: Companies Capital Duty are no longer relevant. Companies Capital Duty (CCD) was a tax payable on certain transactions by companies. CCD is abolished for transactions where the date of the issue of the shares is on or after 7 December 2005.