(FA 1986, s. 87, 93 and 96)

Principal charge

Subject matter of charge

Rate of tax %

Agreements to transfer chargeable securities(1) for money or money’s

 worth

0.5

Renounceable letters of allotment

0.5

Shares converted into depositary receipts(2)(4)

1.5

Chargeable securities(1) put into clearance system(2)(4)

1.5

Notes

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