Skip to content
Solved
ConnectSearchBrowseDocs
Sign in

Contents

Official guidance
Stamp Taxes on Shares Manual

STSM107000 · Collectives: Contributions, mergers and other matters

  • STSM107010 · Overview - contribution to a unit trust / Open-Ended Investment Company
  • STSM107020 · Contribution to an existing unit trust / Open-Ended Investment Company
  • STSM107030 · Pro rata in specie contribution to an existing unit trust / Open-Ended Investment Company
  • STSM107040 · Investments acquired by, or transferred to, a collective investment scheme
  • STSM107050 · Conversion of an authorised unit trust to an Open-Ended Investment Company
  • STSM107060 · Amalgamation of an authorised unit trust with an Open-Ended Investment Company
  • STSM107070 · Merger of Authorised Unit Trusts
  • STSM107080 · Mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty Reserve Tax
  • STSM107090 · Mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty
  • STSM107100 · Termination of a collective investment scheme
  • STSM107110 · Fund supermarkets
  • STSM107120 · Fund supermarkets - Stamp Duty Reserve Tax implications
  • STSM107130 · Fund supermarkets - switching
  1. Collectives: contents
  2. Collectives: Contributions, mergers and other matters: contents

STSM107000 | Collectives: Contributions, mergers and other matters: contents

From HM Revenue & Customs · Stamp Taxes on Shares Manual

Contents13 entries

  1. STSM107010Collectives: contributions, mergers and other matters: overview - contribution to a unit trust / Open-Ended Investment Company
  2. STSM107020Collectives: contributions, mergers and other matters: contribution to an existing unit trust / Open-Ended Investment Company
  3. STSM107030Collectives: contributions, mergers and other matters: pro rata in specie contribution to an existing unit trust / Open-Ended Investment Company
  4. STSM107040Collectives: contributions, mergers and other matters: investments acquired by, or transferred to, a collective investment scheme
  5. STSM107050Collectives: contributions, mergers and other matters: conversion of an authorised unit trust to an Open-Ended Investment Company
  6. STSM107060Collectives: contributions, mergers and other matters: amalgamation of an authorised unit trust with an Open-Ended Investment Company
  7. STSM107070Collectives: Contributions, mergers and other matters: merger of Authorised Unit Trusts
  8. STSM107080Collectives: contributions, mergers and other matters: mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty Reserve Tax
  9. STSM107090Collectives: contributions, mergers and other matters: mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty
  10. STSM107100Collectives: contributions, mergers and other matters: termination of a collective investment scheme
  11. STSM107110Collectives: contributions, mergers and other matters: fund supermarkets
  12. STSM107120Collectives: contributions, mergers and other matters: fund supermarkets - Stamp Duty Reserve Tax implications
  13. STSM107130Collectives: contributions, mergers and other matters: fund supermarkets - switching
Previous
PrivacyTerms