# The Companies (Northern Ireland) Order 1986 (revoked), Paragraph 7

Extent: N.I.

An instrument of transfer of a share register in an external branch register (other than such a register kept in Great Britain) is deemed a transfer of property situated outside the United Kingdom and, unless executed in a part of the United Kingdom, is exempt from stamp duty chargeable in Northern Ireland.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/schedule/14/paragraph/7 (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/schedule-14/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.