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Legislation

Finance Act 2007

Crossheading Reliefs in relation to shares etc

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Section 73 Exemptions: intermediaries, repurchases etc
Section 74 Acquisition relief: disregard of company holding own shares

Part 5 SDLT, stamp duty and SDRT
Crossheading Reliefs in relation to shares etc

Crossheading Reliefs in relation to shares etc

From legislation.gov.uk

Contents

Section 73 Exemptions: intermediaries, repurchases etc
Section 74 Acquisition relief: disregard of company holding own shares