STSM021000 - Scope of stamp duty on shares: Stamp Duty - basics of a charge: contents

1. STSM021010

   Overview
2. STSM021020

   Essentials of a sale
3. STSM021030

   Extent of the charge
4. STSM021040

   What are stock and marketable securities?
5. STSM021050

   Chargeable consideration: Cash
6. STSM021060

   Chargeable consideration: stock or marketable securities
7. STSM021070

   Chargeable consideration: Debt
8. STSM021080

   Debt: Debt released – examples
9. STSM021090

   Debt assumed: examples
10. STSM021100

    Future cash: Examples
11. STSM021110

    Future stock or marketable securities: Examples
12. STSM021120

    The contingency principle
13. STSM021130

    Dividend in specie
14. STSM021140

    Exchange of shares
15. STSM021150

    Grant of an option
16. STSM021160

    Principal Instrument
17. STSM021170

    Transfer in contemplation of a sale
18. STSM021180

    Company Takeovers
19. STSM021190

    Block Transfers
20. STSM021200

    Bulk purchases by PEP & Investment Portfolio Managers
21. STSM021210

    Transfer of partly paid up shares
22. STSM021220

    Transfer of Loan Capital
23. STSM021230

    Transfer of Convertible Notes
24. STSM021240

    Transfer of Permanent Interest Bearing Shares
25. STSM021245

    Transfer of Hybrid Capital Instruments
26. STSM021245A

    Exemption for transfers of Hybrid Capital Instruments
27. STSM021247

    Securitisation and insurance-linked securities (ILS)
28. STSM021250

    A to A transfers
29. STSM021260

    Company purchasing its own shares
30. STSM021270

    Transfer of an interest in a partnership
31. STSM021280

    Shares held on an Overseas Branch Register
32. STSM021290

    Transfer following failure to lodge a renounceable letter of allotment
33. STSM021300

    Reliefs
34. STSM021305

    Transfers of listed securities and connected persons: contents
35. STSM021310

    Transfers of listed securities and connected persons: How Stamp Duty is to be calculated
36. STSM021320

    Transfers of listed securities and connected persons: Market Value calculation
37. STSM021330

    Transfers of listed securities and connected persons: Listed securities
38. STSM021340

    Transfers of listed securities and connected persons: Connected company and connected persons
39. STSM021400

    Transfers of unlisted securities to connected companies – contents