Related Commentary  Related HMRC Manuals

80A(1)  Stamp duty shall not be chargeable on an instrument transferring stock of a particular kind on sale to a person or the person's nominee if–

(a)the person is a member of a regulated market on which stock of that kind is regularly traded; and

(b)the person is an intermediary and is recognised as such by the market in accordance with arrangements approved by the Commissioners.

80A(1A)  Stamp duty shall not be chargeable on an instrument transferring stock of a particular kind on sale to a person or the person's nominee if–

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