Guidance

SD and SDRT: Intermediary and Stock Lending Reliefs – FA 2007

This publication explains the stamp duty and stamp duty reserve tax rules for intermediary and stock lending relief.

Document

Details

Transaction reporting to a Multilateral Trading Facility, Recognised Foreign Exchange or Recognised Foreign Options Exchange. The operation of tax rules for intermediary and stock lending relief, as amended with effect from 1 November 2007, in respect of transactions involving stocks other than those that are regularly traded on a regulated market.

Published 11 December 2014