Stock Exchange Special Levy
All stock exchange transactions are subject to a special levy only for the period between 1 January 2000 and 31 December 2005. The levy is paid by the seller to the CSE who is obliged to pay the levy to the State.
- Issuing and buying back of securities by the issuer.
- Transactions relating to non-convertible corporate bonds or debentures.
- Transactions relating to debentures, development stock and government securities.
- Gifts of securities from parents to their children, between spouses or relatives up to the third degree of kindred.
- Transfer of securities by reason of death.