STSM021410 | Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of unlisted securities to connected companies – general

Section 47A Finance Act 2019 is a Stamp Duty market value rule which applies to the transfer of unlisted securities to connected companies. It applies to instruments executed on or after 22 July 2020.

These are in addition to the market value rules on the transfer of listed securities to connected companies (see guidance beginning at STSM021305).