Application of Income Tax Acts to

Legislation/Regulatory – ITA2007 s. 1010

Exemption

Legislation/Regulatory – FA86 s. 84(2), (3)

Generally

Commentary – Key Data ¶2-650

Qualification for recognition

Legislation/Regulatory – FSMA2000 s. 286

Securities

Legislation/Regulatory – FA86 Sch. 18, para. 8(3)-(5), 10

Stamp duty

Legislation/Regulatory – FA2007 Sch. 21, para. 7 ; FA91 s. 116 ; Misc. 318

Stamp duty reserve tax

Legislation/Regulatory – FA91 s. 117 ; Misc. 318