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Legislation
Finance Act 2014

Crossheading Stamp duty reserve tax and stamp duty

  • 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
  1. Stamp duty reserve tax and stamp duty
  2. Abolition of stamp duty and SDRT: securities on recognised growth markets

Section 115 | Abolition of stamp duty and SDRT: securities on recognised growth markets

From legislation.gov.uk

Schedule 24 contains provision abolishing stamp duty and stamp duty reserve tax on instruments and transfers of securities traded on recognised growth markets.

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