Definition

Commentary – Stamp Duty ¶400-410

Exemptions

Generally

Commentary – Stamp Duty ¶400-430–Stamp Duty ¶400-440

Non-sterling-denominated loan

Commentary – Stamp Duty ¶400-435

Sterling-denominated loan

Commentary – Stamp Duty ¶400-440

Unit trusts

Commentary – Stamp Duty ¶400-420