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Legislation
Finance Act 1996

Crossheading Stamp duty reserve tax

  • Section 187 Territorial scope of the tax.
  • Section 188 Removal of the two month period.
  • Section 189 Transfers to members of electronic transfer systems etc.
  • Section 190 Transfers between associated bodies.
  • Section 191 Stock lending and collateral security arrangements.
  • Section 192 Repayment or cancellation of tax.
  • Section 193 Depositary receipts.
  • Section 194 Rates of charge expressed as percentages.
  • Section 195 Regulations concerning administration: sub-delegation to the Board.
  1. Part VI Stamp Duty and Stamp Duty Reserve Tax
  2. Crossheading Stamp duty reserve tax

Crossheading Stamp duty reserve tax

From legislation.gov.uk

Contents

  1. Section 187 Territorial scope of the tax.
  2. Section 188 Removal of the two month period.
  3. Section 189 Transfers to members of electronic transfer systems etc.
  4. Section 190 Transfers between associated bodies.
  5. Section 191 Stock lending and collateral security arrangements.
  6. Section 192 Repayment or cancellation of tax.
  7. Section 193 Depositary receipts.
  8. Section 194 Rates of charge expressed as percentages.
  9. Section 195 Regulations concerning administration: sub-delegation to the Board.
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