STSM041000 | Exemptions and reliefs: exemptions: contents

Contents51 entries

1. STSM041010Exemptions and Reliefs: Exemptions: 'Exemption' or 'relief'
2. STSM041020Exemptions and Reliefs: exemptions: securities exempt from stamp duty are generally exempt from Stamp Duty Reserve Tax (SDRT)
3. STSM041030Exemptions and Reliefs: exemptions: Stamp Duty Reserve Tax (SDRT) repaid/charge cancelled where an instrument is duly stamped
4. STSM041040Exemptions and Reliefs: Exemptions: Government securities and miscellaneous exemptions
5. STSM041050Exemptions and reliefs: exemptions: loan capital exemption (Stamp Duty) - general
6. STSM041060Exemptions and reliefs: exemptions: loan capital exemption - exceptions
7. STSM041065Exemptions and reliefs: exemptions: loan capital exemption – Hybrid Capital Instruments
8. STSM041067Exemptions and reliefs: exemptions: loan capital exemption – Securitisation and insurance-linked securities (ILS)
9. STSM041070Exemptions and reliefs: exemptions: loan capital exemption - miscellaneous
10. STSM041080Exemptions and Reliefs: Exemptions: securities issued or raised by non-UK companies Stamp Duty Reserve Tax (SDRT)
11. STSM041090Exemptions and Reliefs: Exemptions: granting/issuing of options
12. STSM041100Exemptions and Reliefs: exemptions: Permanent Interest Bearing shares (PIBs)
13. STSM041110Exemptions and reliefs: exemptions: sales of Bearer securities - general
14. STSM041120Exemptions and reliefs: exemptions: sales of Bearer securities - exemptions
15. STSM041130Exemptions and Reliefs: Exemptions: issue of company stocks and shares
16. STSM041140Exemptions and Reliefs: Exemptions: interests in depositary receipts and equities within unelected clearance services
17. STSM041150Exemptions and reliefs: exemptions: charities - Stamp Duty exemption
18. STSM041160Exemptions and reliefs: exemptions: charities - Stamp Duty Reserve Tax (SDRT) exemption
19. STSM041170Exemptions and reliefs: exemptions: charities - CREST and Stamp Duty Reserve Tax (SDRT)
20. STSM041180Exemptions and Reliefs: Exemptions: depositary interests in foreign securities
21. STSM041190Exemptions and Reliefs: Exemptions: other non-Stamp Duty Acts that apply to stamp duty
22. STSM041200Exemptions and Reliefs: Exemptions: units in a unit trust scheme or shares in an open-ended investment company
23. STSM041210Exemptions and Reliefs: Exemptions: Authorised unit trust scheme (and OEIC) mergers
24. STSM041220Exemptions and Reliefs: Exemptions: conversion of an authorised unit trust to an OEIC
25. STSM041230Exemptions and Reliefs: Exemptions: amalgamation of an authorised unit trust with an open-ended investment company
26. STSM041240Exemptions and Reliefs: Exemptions: demutualisation of insurance companies
27. STSM041250Exemptions and reliefs: exemptions: treasury shares
28. STSM041260Exemptions and reliefs: exemptions: growth market shares - stamp duty exemption
29. STSM041270Exemptions and reliefs: exemptions: growth market shares - SDRT exemption
30. STSM041280Exemptions and reliefs: exemptions: growth market shares - SDRT exemption - depositary interests/CREST depositary interests
31. STSM041285Exemptions and reliefs: exemptions: growth market shares – SDRT and Stamp Duty exemption – Depositary Receipts
32. STSM041290Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market
33. STSM041300Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - the market capitalisation condition
34. STSM041310Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - 20% compounded annual growth test condition
35. STSM041320Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - application process
36. STSM041330Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets
37. STSM041400Exemptions and reliefs: exemptions: exemption for Share Incentive Plans
38. STSM041500Exemptions and reliefs: exemptions- Financial institutions in resolution - overview
39. STSM041510Exemptions and reliefs: exemptions: Financial institutions in resolution - resolution stabilisation options
40. STSM041520Exemptions and reliefs: exemptions: Financial institutions in resolution - supplemental, reverse and onward transfers
41. STSM041530Exemptions and reliefs: exemptions: Financial institutions in resolution - stamp duty exemption on certain transfer instruments and orders
42. STSM041540Exemptions and reliefs: exemptions: Financial institutions in resolution - stamp duty reserve tax (SDRT) exemption on certain transfer instruments and orders
43. STSM041550Exemptions and reliefs: exemptions: Financial institutions in resolution: Stamp Duty - exceptions
44. STSM041560Exemptions and reliefs: exemptions: Qualifying Asset Holding Companies
45. STSM041570Exemptions and reliefs: exemptions: PISCES Overview
46. STSM041580Exemptions and reliefs: exemptions: PISCES – Stamp Duty and SDRT Exemption
47. STSM041590Exemptions and reliefs: exemptions: PISCES – When a transfer is exempt
48. STSM041600Exemptions and reliefs: exemptions: PISCES – How to claim the exemption
49. STSM041610Exemptions and reliefs: exemptions: PISCES – Application of other STS reliefs and exemptions in relation to PISCES shares
50. STSM041620Exemptions and reliefs: exemptions: PISCES – Examples of PISCES share transfers
51. STSM41400Exemptions and reliefs: exemptions: exemption for Share Incentive Plans