186 Transfers of securities to members of electronic transfer systems etc
Finance Act 1996 (1996 c 8) | Legislation

Part VI Stamp Duty and Stamp Duty Reserve Tax

Stamp duty

186  Transfers of securities to members of electronic transfer systems etc

(1)ÌýÌýÌýÌý Stamp duty shall not be chargeable on an instrument effecting a transfer of securities if the transferee is a member of an electronic transfer system and the instrument is in a form which will,

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