The reliefs listed below were originally relevant in relation to all forms of property - including land and buildings, goodwill, intellectual property and other classes of property - subject to ad valorem stamp duty upon transfer or sale. However, as various classes of property were removed from the stamp duty regime altogether or, in the case of land and buildings, moved across from December 2003 into the SDLT regime, such reliefs have essentially come down to being relevant in relation to transfers and sales of what might be termed ‘stocks and shares’.

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