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What this means for your business

1 guides

Our guides explain how to comply with the requirements above.

How to pay stamp duty or SDRT when buying UK company shares, including rates, exemptions, and the stamping process.

117 classified provisions from this legislation.

s.4 Beer duty: minor amendments.
s.7 Betting and gaming duties: evidence by certificate, etc.
s.72 Clearance services: supplementary
s.72ZA Meaning of “exempt capital-raising instrument” capital-raising arrangements
s.72ZB Meaning of “exempt listing instrument” listing arrangements
s.77A Disqualifying arrangements relevant merger arrangements the acquiring company the target company
s.78 Loan capital. loan capital designated international organisation
s.80B Intermediaries: supplementary. the Directive insurance business multilateral trading facility
s.80A Sales to intermediaries. relevant qualifying exchange
s.88B Intermediaries: supplementary. the Directive insurance business quoted or listed options
s.97AC Exempt listing transfers listing arrangements
s.99A Section 99(4B): “listed” and “recognised growth market” Recognised growth market The qualifying period recognised stock exchange
s.99 Interpretation The Board chargeable securities newly subscribed shares
s.105 Application of business and agricultural relief where transfer partly exempt. the appropriate fraction the unreduced value transferred
s.108 The on-shore/off-shore boundary. the landward boundary of the territorial sea the shoreline of the United Kingdom the enactments relating to oil taxation

s.8 Licences under the customs and excise Acts.
Schedule 19 INHERITANCE TAX
Schedule 20 GIFTS WITH RESERVATION
s.66 Company's purchase of own shares
s.67 Depositary receipts 1.5% charge
s.70 Clearance services 1.5% charge
s.72A Transfers between depositary receipt system and clearance system.
s.75 Acquisitions: reliefs.
s.77 Acquisition of target company's share capital
s.79 Loan capital: new provisions.
s.80C Repurchases and stock lending.
s.85 Supplementary
s.88A Section 87: exceptions for intermediaries.
s.88 Special cases.
s.89AB Section 87: exception for repurchases and stock lending in case of insolvency
s.89B Section 87: exceptions for stock lending and collateral security arrangements.
s.89A Section 87: exceptions for public issues.
s.89 Section 87: exceptions for market makers etc.
s.89AA Section 87: exception for repurchases and stock lending.
s.90 Section 87: other exceptions
... and 13 more exemptions