Agents/nominees for

Legislation/Regulatory – FA86 s. 90(6)

Depositary receipt systems, transfers between

Legislation/Regulatory – FA2008 Sch. 32, para. 8 ; FA86 s. 72A, 97B, 97C ; Misc. 317 ; STB06/10

Election for alternative system of charge

Legislation/Regulatory – FA86 s. 97A

Foreign company shares

Legislation/Regulatory – FA88 s. 143(6)

General provision

Legislation/Regulatory – FA2008 Sch. 32, para. 7, 15 ; FA86 s. 70

Notification

Legislation/Regulatory – FA86 s. 71(1)-(3) ; FA90 s. 109(4)

Penalties

Legislation/Regulatory – FA86 s. 71(4)-(6)

Rate of duty

Legislation/Regulatory – FA2008 Sch. 32, para. 7, 15 ; FA86 s. 70

Stamp duty reserve tax

Generally

Legislation/Regulatory – FA86 s. 96, 97, 97A, 97AA ; FA99 Sch. 16, para. 8(2)

Rate of charge

Legislation/Regulatory – FA86 s. 96(2), (3) ; FA96 s. 194(4)

Value of securities

Legislation/Regulatory – FA86 s. 72(2)