SolvedSTSM117070 | Derivatives: introduction to futures and forwards: futures and forwards - stamp implications
From HM Revenue & Customs · Stamp Taxes on Shares Manual
The stamp implications of futures and forwards contracts are laid out in the following pages:
| Issue of a Futures or Forwards contract | STSM117080 |
|---|---|
| Secondary trading of a Futures contract | STSM117090 |
| Settlement of a Futures and Forwards contract | STSM117100 |