STSM022100 - Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: compulsory adjudication

There are a number of reliefs and exemptions from Stamp Duty, together with some transactions chargeable with ad valorem duty, for which adjudication is compulsory. These transactions include:

but only insofar as the document of transfer relates to the beneficial interest in stock or marketable securities unless otherwise specified in the appropriate legislation.