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Legislation

Finance Act 2014

Crossheading Stamp duty reserve tax and stamp duty

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Section 114 Abolition of SDRT on certain dealings in collective investment schemes
Section 115 Abolition of stamp duty and SDRT: securities on recognised growth markets
Section 116 Temporary statutory effect of House of Commons resolution

PART 2 Excise duties and other taxes
Crossheading Stamp duty reserve tax and stamp duty

Crossheading Stamp duty reserve tax and stamp duty

From legislation.gov.uk

Contents

Section 114 Abolition of SDRT on certain dealings in collective investment schemes
Section 115 Abolition of stamp duty and SDRT: securities on recognised growth markets
Section 116 Temporary statutory effect of House of Commons resolution