Abolition

Accountable person

Administration

Alternative finance investment bonds

Anti-avoidance rules

Ramsay principle

Targeted

Appeals and reviews

Associated bodies

Cancellation

Cancellation by corresponding charge

Central securities depositories

Charge

Charge and payment, notice of

Chargeable securities

Loan capital

Shares

Stocks

Unit trust scheme

Clearance services

Election for alternative system of charge

Generally

Clearing houses

Crown, exemption

Depositary receipts

Determination of questions on previous view of law

Due date for payment

Electronic transfer systems

Evidence

Exceptions to clearance-service charge

Exemptions

Bearer instruments

Clearance services

Depositary receipts

Exchange traded fund

Transfers of stock exempt from stamp duty

UK depositary interests in foreign securities

Unit trust schemes

Four occasions of charge

Clearance-services charge

Depositary-receipts charge

Optional regime for clearance services

Principal charge

General Anti-Abuse Rule (GAAR)

Inapplicability

Generally

Gilt strips

HM Revenue and Customs (HMRC)

Accountable date

Administration of penalties

Notice of determination

Payments of SDRT

Procedure for collection and recovery

Recovery or repayment of tax

Relief from accountability

Information

Inland bearer instruments

Insolvency, repurchases and stock lending

Insurance company demutualisation

Interest

Over-repayments

Overpayments

Underpayments

Intermediaries

International organisations

Intra-group relief

Implications

Investment exchanges

Late payments, penalties

Liability

Mergers of authorised unit trusts

Notice of charge and payment

Notice of determination

Open-ended investment companies

Option for alternative system of charge

Overpayments

Claims

Interest

Overview

Payment date

Penalties

Pension schemes

Generally

Individual pension accounts, unit trusts and open-ended investment companies

Pension funds pooling schemes

Registration

Principal charge

Public issues, exceptions for

Rate of duty

Rates of duty

Standard rate

Recovery of tax

Generally

Over-repayments

Relief from accountability

Repayment

Repurchase agreements, insolvency

Royal Mail Pension Plan transfer to new public scheme

Scope and extent

Service of documents

Stock exchange nominees

Stock lending, insolvency

Territorial scope of tax

Two month period removal

Underpayments