Skip to content
Solved

STSM053000 | Depositary receipt and clearance services: 1.5 per cent higher rate charge: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents12 entries

  1. STSM053010Depositary receipt and clearance services: 1.5 per cent higher rate charge: when a higher rate charge arises
  2. STSM053020Depositary receipt and clearance services: 1.5 per cent higher rate charge: Stamp Duty - relevant securities
  3. STSM053030Depositary receipt and clearance services: 1.5 per cent higher rate charge: Stamp Duty Reserve Tax - chargeable securities
  4. STSM053040Depositary receipt and clearance services: 1.5 per cent higher rate charge: Stamp Duty Reserve Tax cancelled where Stamp Duty paid on a transaction
  5. STSM053050Depositary receipt and clearance services: 1.5 per cent higher rate charge: arrangement
  6. STSM053060Depositary receipt and clearance services: 1.5 per cent higher rate charge: instalment arrangements - shares issued/transferred direct to a depositary receipt issuer or clearance service
  7. STSM053070Depositary receipt and clearance services: 1.5 per cent higher rate charge: instalment arrangements - shares issued/transferred to a third party until the last instalment is paid
  8. STSM053080Depositary receipt and clearance services: 1.5 per cent higher rate charge: changes from 1 January 2024
  9. STSM053090Depositary receipt and clearance services: 1.5 per cent higher rate charge: removal of the charge on issues
  10. STSM053100Depositary receipt and clearance services: 1.5 per cent higher rate charge: exempt capital raising transfers and exempt capital raising instruments
  11. STSM053110Depositary receipt and clearance services: 1.5 per cent higher rate charge: exempt listing transfers and exempt listing instruments
  12. STSM053120Depositary receipt and clearance services: 1.5 per cent higher rate charge: transfers of treasury shares