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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 118 

Stamp duties in case of shares registered in dominion registers.

118. An instrument of transfer of a share registered in a dominion register
shall be deemed to be a transfer of property situate out of
the United Kingdom, and, unless executed in any part of the United Kingdom,
shall be exempt from stamp duty chargeable in Northern Ireland.

Annual return to be made by company having a share capital.

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© 1960 Crown Copyright

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