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Electronic Share Trading Rules, Procedures, Practices ...

Tax and Duty Manual CREST Manual 4 1 Introduction CREST is the name of an electronic system which settles transfers of shares that are dealt with on certain exchanges/markets. The Companies Act, 1990 (Uncertificated Securities) Regulations, 1996 (S.I. No. 68 of 1996) gave Irish companies the option of allowing their shareholders:

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