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Legislation
Finance Act 1997

Crossheading Stamp duty reserve tax

  • Section 100 Mergers of authorised unit trusts.
  • Section 101 Direction to hold trust property on other trusts.
  • Section 102 Relief for intermediaries.
  • Section 103 Repurchases and stock lending.
  • Section 104 Depositary receipts and clearance services.
  • Section 105 Inland bearer instruments.
  • Section 106 Repayment or cancellation of tax.
  1. Part VII 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 100 Mergers of authorised unit trusts.
  2. Section 101 Direction to hold trust property on other trusts.
  3. Section 102 Relief for intermediaries.
  4. Section 103 Repurchases and stock lending.
  5. Section 104 Depositary receipts and clearance services.
  6. Section 105 Inland bearer instruments.
  7. Section 106 Repayment or cancellation of tax.
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