Crossheading Stamp duty and stamp duty reserve tax
From legislation.gov.uk
Contents
- Section 92 Stamp duty: exemption for land in disadvantaged areas
- Section 92A Restriction of exemption in the case of residential property etc
- Section 92B Meaning of “residential property”
- Section 93 SDRT: unit trust schemes and individual pension accounts
- Section 94 SDRT: open-ended investment companies and individual pension accounts
- Section 95 Exemptions in relation to ... share incentive plans