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HMRC internal manual

Stamp Taxes on Shares Manual

HM Revenue & Customs
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Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Maintenance Funds for Historic Buildings

FA80/S98 provides a relief for a transfer from one settlement to another, provided that no Inheritance Tax liability is incurred.

The scope of this section is somewhat limited, particularly with regard to stocks and marketable securities, and claims under this provision are rare.

Documents for stamping should be sent to Birmingham Stamp Office together with evidence that the conditions of the relief have been met.