Abolition of stamp duty

Legislation/Regulatory – FA90 s. 107, 111

Exceptions

Legislation/Regulatory – FA99 s. 117(7)

Foreign company shares

Legislation/Regulatory – FA88 s. 143(4)

Inland

Legislation/Regulatory – FA86 s. 90(3A)-(3F) ; FA99 s. 120(1), (4), (5), Sch. 16, para. 6

Inter-American Development Bank

Legislation/Regulatory – FA76 s. 131

International organisations

Legislation/Regulatory – FA84 s. 126

Meaning

Legislation/Regulatory – FA86 s. 99(1A)

Mergers or takeovers

Legislation/Regulatory – FA86 s. 95 ; FA99 s. 116(3), Sch. 16, para. 7

Non-sterling, principal charge

Commentary – Stamp Duty Reserve Tax ¶500-150

On or after 1 October 1999

Bearer instrument, meaning

Legislation/Regulatory – FA99 Sch. 15, para. 3

Charge on issue of instrument

Legislation/Regulatory – FA99 Sch. 15, para. 1

Charge on transfer of stock by means of instrument

Legislation/Regulatory – FA99 Sch. 15, para. 2

Company, meaning

Legislation/Regulatory – FA99 Sch. 15, para. 11

Deposit certificate, meaning

Legislation/Regulatory – FA99 Sch. 15, para. 9

Duty chargeable on issue of instrument

Legislation/Regulatory – FA99 Sch. 15, para. 21

Duty chargeable on transfer of stock by means of instrument

Legislation/Regulatory – FA99 Sch. 15, para. 23

Exemptions

Legislation/Regulatory – FA99 Sch. 15, para. 13-20

Foreign loan securities

Legislation/Regulatory – FA99 Sch. 15, para. 13

Generally

Legislation/Regulatory – FA99 s. 113

Instruments where duty previously abolished

Legislation/Regulatory – FA99 Sch. 15, para. 15

Interest

Legislation/Regulatory – FA99 Sch. 15, para. 24

Non-sterling stock, instruments relating to

Legislation/Regulatory – FA99 Sch. 15, para. 17

Penalty for false statements

Legislation/Regulatory – FA99 Sch. 15, para. 25

Rates of duty

Legislation/Regulatory – FA99 Sch. 15, para. 4

Renounceable letters of allotment

Legislation/Regulatory – FA99 Sch. 15, para. 16

Stock and transfer, meaning

Legislation/Regulatory – FA99 Sch. 15, para. 12

Stock exempt from duty on transfer

Legislation/Regulatory – FA99 Sch. 15, para. 14

Substitute instruments

Legislation/Regulatory – FA2008 Sch. 32, para. 11 ; FA99 Sch. 15, para. 12A

UK company and non-company, meaning

Legislation/Regulatory – FA99 Sch. 15, para. 11

Usage

Legislation/Regulatory – FA99 Sch. 15, para. 10

Variation of original terms or conditions

Legislation/Regulatory – FA99 Sch. 15, para. 20

Paired shares

Legislation/Regulatory – FA88 s. 143

Relating to loan capital

Commentary – Stamp Duty Reserve Tax ¶500-155

Stamp duty reserve tax exemptions

Legislation/Regulatory – FA86 s. 90(3) ; FA99 s. 120(1), (4), (5), Sch. 16, para. 6

Substituted instruments

Legislation/Regulatory – FA2008 Sch. 32, para. 11 ; FA99 Sch. 15, para. 12A