Abolition of stamp duty

Exceptions

Foreign company shares

Inland

Inter-American Development Bank

International organisations

Meaning

Mergers or takeovers

On or after 1 October 1999

Bearer instrument, meaning

Charge on issue of instrument

Charge on transfer of stock by means of instrument

Company, meaning

Deposit certificate, meaning

Duty chargeable on issue of instrument

Duty chargeable on transfer of stock by means of instrument

Exemptions

Foreign loan securities

Generally

Instruments where duty previously abolished

Interest

Non-sterling stock, instruments relating to

Penalty for false statements

Rates of duty

Renounceable letters of allotment

Stock and transfer, meaning

Stock exempt from duty on transfer

Substitute instruments

UK company and non-company, meaning

Usage

Variation of original terms or conditions

Paired shares

Stamp duty reserve tax exemptions

Substituted instruments