UK Act of Parliament 1999 United Kingdom

Finance Act 1999, Schedule 13

Finance Act 1999, Schedule 13 (Stamp Duty)

What this means for your business

1 guides
Enforced by
HMRC
Applies to
United Kingdom
On this page
1 practical guide
Read full text on legislation.gov.uk

Practical guidance

Our guides explain how to comply with the requirements above.

Pay stamp duty on shares

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

Sections and provisions

160 classified provisions from this legislation.

1 Duties 3 Offences and penalties 10 Powers 11 Definitions 17 Exemptions

Duties 1

  • s.9 Rates of duty for goods vehicles.

Offences and penalties 3

  • Schedule 18 Stamp duty: minor amendments and repeal of obsolete provisions
  • s.109 Interest and penalties on late stamping.
  • s.121 Power to make regulations with respect to administration, etc.

Powers 10

  • s.11 Drawback of duty on shipment.
  • s.13 Gold.
  • s.59 Phasing out of vocational training relief.
  • s.106 Power to call for documents etc.
  • s.119 Power to exempt UK depositary interests in foreign securities.
  • s.126 Interest on unpaid customs debts.
  • s.127 Interest on repayments.
  • s.129 Repayment of overpaid interest etc.
  • s.131 Economic and monetary union: taxes and duties.
  • s.133 Use of electronic communications under other provisions.

Definitions 11

  • s.75 Allowable losses where beneficiary absolutely entitled.
  • s.76 Concessions that defer a capital gains charge.
  • s.83 Provisions supplementary to s. 82. member
  • s.94 Excluded oil.
  • s.96 Transfer of field interest. antecedent transfer
  • s.110 Interest on repayment of duty overpaid etc.
  • s.123 Construction of this Part and other supplementary provisions. the enactments relating to stamp duty the enactments relating to stamp duty reserve tax
  • s.132 Power to provide for use of electronic communications. legislation tax authorities
  • s.136 Definition of Government Stock.
  • s.138 Interpretation. theTaxes Act 1988
  • Schedule 10 Sharing of pensions etc. on divorce or annulment

Exemptions 17

  • Schedule 1 Rates of vehicle excise duty for goods vehicles etc
  • s.12 Works of art, antiques, etc.
  • s.14 Preparations etc. of meat, yeast or egg.
  • Schedule 15 Stamp duty: bearer instruments
  • Schedule 19 Stamp duty and stamp duty reserve tax: unit trusts
  • s.38 Withdrawal of relief for interest on loans to buy land etc.
  • s.81 Acquisitions disregarded under insurance companies concession.
  • s.95 Sale and lease-back.
  • s.98 Qualifying assets.
  • s.99 PRT instalments.
  • s.104 Gifts.
  • s.116 Non-sterling bearer instruments issued in connection with merger or takeover.
  • s.117 Scope of exceptions for certain bearer instruments.
  • s.118 Relief in case of certain replacement securities.
  • s.122 Stamp duty and stamp duty reserve tax: unit trusts.
  • s.135 Lending by Revenue Accounts to National Loans Fund.
  • Schedule 13 Stamp duty: instruments chargeable and rates of duty