UK government publishes draft legislation to preserve 0% stamp tax charge on issue (and on exempt capital-raising transfers) of UK shares and securities

Published on: 14 September 2023

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Specialist Tax Regulatory Materials

Article summary

The government is to legislate to preserve the current 0% stamp duty/SDRT (stamp tax) charge on the issue (and on exempt capital-raising transfers) of UK shares and securities to a depositary or a clearance service operator or their nominees.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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