SolvedSTSM116020 | Derivatives: introduction to covered warrants: covered warrants - Stamp Implications
From HM Revenue & Customs · Stamp Taxes on Shares Manual
The stamp taxes treatment of covered warrants is covered in the following pages:
| Issue or grant of a covered warrant | STSM116030 |
|---|---|
| Secondary trading of a covered warrant | STSM116040 |
| Exercise of a covered warrant | STSM116050 |