Clearance services

Deed of exchange

Depositary receipts

Disclosure of facts/circumstances affecting liability

Exchange, deed of



Power to vary

Cases involving land or shares etc.

Claims for repayment if regulations not approved

Evidence, use of instruments

Existing duty

House of Commons approval of regulations

Temporary effect of regulations

Transitional provisions

Treasury regulations

Reduction in certain cases

Stamp duty

Stamp duty land tax

Consideration over £2 million

Exercise of collective rights by tenants of flats, higher rate tax


High value transactions

Stamp duty reserve tax

Stocks and securities

Clearance services

Depositary receipts

Transfer on sale