STSM050000 | Depositary receipt and clearance services: contentsFrom HM Revenue & Customs · Stamp Taxes on Shares ManualDetailsContents8 entriesSTSM051000Depositary receipt and clearance services: depositary receipt: contentsSTSM052000Depositary receipt and clearance services: clearance services: contentsSTSM053000Depositary receipt and clearance services: 1.5 per cent higher rate charge: contentsSTSM054000Calculation of 1.5 per cent Stamp Duty/Stamp Duty Reserve Tax charge: contentsSTSM055000Depositary receipt and clearance services: scope of 1.5 per cent charge: contentsSTSM056000Depositary receipt and clearance services: liable and accountable person: contentsSTSM057000Depositary receipt and clearance services: exemptions/reliefs: contentsSTSM058000Depositary receipt and clearance services: alternative clearance service charge: contentsPreviousNext