CfR Guideline under the DDTA: “company” to include “partnership”

A guideline issued by the Office of the CfR clarifies that, for the purposes of article 42(1)(b) and article 47 of the Duty on Documents and Transfers Act, the term “company” shall include a partnership. Furthermore, references to the transfer, acquisition or disposals of marketable securities is to include the transfer, acquisition or disposals of an interest in a partnership.

Download a copy of the guideline here

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