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Official guidance
Stamp Taxes on Shares Manual

STSM105000 · Collectives: Exemptions

  • STSM105010 · Exempt collective investment schemes
  • STSM105020 · Exempt investments - interests other than in collective investment schemes
  • STSM105030 · Exempt investments - interests other than in collective investment schemes - Depositary Interests and non-UK incorporated companies
  • STSM105040 · Exempt investments - interests other than in collective investment schemes - derivatives
  • STSM105050 · Exempt investments - interests in other collective investment schemes
  • STSM105060 · Exempt investments - interests in other collective investment schemes - practicalities
  • STSM105070 · Exempt investments - interests in other collective investment schemes - chains of funds
  • STSM105080 · Exempt investments - interests in other collective investment schemes - mistakes
  • STSM105090 · Feeder fund to a Property AIF
  • STSM105100 · In specie redemptions
  • STSM105105 · In specie redemptions on or after 30 March 2014
  • STSM105110 · Individual Pension Account
  1. Collectives: contents
  2. Collectives: Exemptions: contents

STSM105000 | Collectives: Exemptions: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents12 entries

  1. STSM105010Collectives: exemptions: exempt collective investment schemes
  2. STSM105020Collectives: exemptions: exempt investments - interests other than in collective investment schemes
  3. STSM105030Collectives: exemptions: exempt investments - interests other than in collective investment schemes - Depositary Interests and non-UK incorporated companies
  4. STSM105040Collectives: exemptions: exempt investments - interests other than in collective investment schemes - derivatives
  5. STSM105050Collectives: exemptions: exempt investments - interests in other collective investment schemes
  6. STSM105060Collectives: exemptions: exempt investments - interests in other collective investment schemes - practicalities
  7. STSM105070Collectives: exemptions: exempt investments - interests in other collective investment schemes - chains of funds
  8. STSM105080Collectives: exemptions: exempt investments - interests in other collective investment schemes - mistakes
  9. STSM105090Collectives: Exemptions: Feeder fund to a Property AIF
  10. STSM105100Collectives: Exemptions: In specie redemptions
  11. STSM105105Collectives: Exemptions: In specie redemptions on or after 30 March 2014
  12. STSM105110Collectives: Exemptions: Individual Pension Account
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