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Uncertificated securities tax was payable where any securities, transferable without a written instrument and not evidenced by a certificate, were transferred to another beneficiary prior to 1 July 2008. It used to be levied at a rate of  0,25%​.
 
However, the Uncertificated Securities Tax Act, 1998 was replaced by the Securities Transfer Tax Act, 2007, which should be applied to the transfer of any security on or after 1 July 2008.
Find out more about Securities Transfer Tax.
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