The following instruments and transfers are exempt from stamp duty.

Transfers of Treasury-guaranteed stock (i.e. stock the payment of principal and interest on which is guaranteed by HM Treasury) (FA 1947, s. 57).

Transfers of stock or marketable securities between maintenance funds for historic buildings, provided no IHT liability arises as a consequence of the transfer (FA 1980, s. 98).

The issue or transfer of the stock of a designated international organisation. For which international organisations are so designated, see ¶400-320 (FA 1984, s. 126).

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