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Legislation
Finance Act 2019

Crossheading Stamp duty and SDRT

  • Section 47 Stamp duty: transfers of listed securities and connected persons
  • Section 47A Stamp duty: transfers of unlisted securities and connected persons
  • Section 48 SDRT: listed securities and connected persons
  • Section 48A SDRT: unlisted securities and connected persons
  • Section 49 Stamp duty: exemption in respect of financial institutions in resolution
  • Section 50 Stamp duty and SDRT: exemptions in respect of share incentive plans
  1. PART 2 Other taxes
  2. Crossheading Stamp duty and SDRT

Crossheading Stamp duty and SDRT

From legislation.gov.uk

Contents

  1. Section 47 Stamp duty: transfers of listed securities and connected persons
  2. Section 47A Stamp duty: transfers of unlisted securities and connected persons
  3. Section 48 SDRT: listed securities and connected persons
  4. Section 48A SDRT: unlisted securities and connected persons
  5. Section 49 Stamp duty: exemption in respect of financial institutions in resolution
  6. Section 50 Stamp duty and SDRT: exemptions in respect of share incentive plans
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