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Technical consultation on Stamp Duty Reserve Tax and Stamp Duty amendments.
This consultation ran from to
This consultation seeks comments on draft legislation to stop avoidance of stamp tax where ‘deep in the money’ options are used to transfer shares to a depositary receipt issuer or clearance service.
This technical consultation will be of interest to businesses or individuals who enter into option contracts over UK securities or are involved with the business of issuing depositary receipts or providing clearance services.
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