STSM041000 - Exemptions and reliefs: exemptions: contents

1. STSM041010

   'Exemption' or 'relief'
2. STSM041020

   Securities exempt from stamp duty are generally exempt from SDRT
3. STSM041030

   Stamp Duty Reserve Tax (SDRT) repaid/charge cancelled where an instrument is duly stamped
4. STSM041040

   Government securities and miscellaneous exemptions
5. STSM041050

   Loan capital exemption (Stamp Duty) - general
6. STSM041060

   Loan capital exemption - exceptions
7. STSM041065

   Hybrid Capital Instruments
8. STSM041067

   Securitisation and insurance-linked securities (ILS)
9. STSM041070

   Loan capital exemption - miscellaneous
10. STSM041080

    Securities issued or rasied by non-UK companies (SDRT)
11. STSM041090

    Granting/issuing of options
12. STSM041100

    Permanent Interest Bearing shares (PIBs)
13. STSM041110

    Sales of Bearer securities - general
14. STSM041120

    Sales of Bearer securities - exemptions
15. STSM041130

    Issue of company stocks and shares
16. STSM041140

    Interests in Depositary Receipts and equities within unelected Clearance Services
17. STSM041150

    Charities - Stamp duty exemption
18. STSM041160

    Charities - Stamp Duty Reserve Tax (SDRT) exemption
19. STSM041170

    Charities - CREST and Stamp Duty Reserve Tax (SDRT)
20. STSM041180

    Depositary Interests in foreign securities
21. STSM041190

    Other non-Stamp Duty Acts that apply to stamp duty
22. STSM041200

    Units in a unit trust scheme or shares in an open-ended investment company
23. STSM041210

    Authorised unit trust scheme (and OEIC) mergers
24. STSM041220

    Conversion of an authorised unit trust to an OEIC
25. STSM041230

    Amalgamation of an authorised unit trust with an open-ended investment company
26. STSM041240

    Demutualisation of Insurance Companies
27. STSM041250

    Treasury shares
28. STSM041260

    Growth market shares – stamp duty exemption
29. STSM041270

    Growth market shares – SDRT exemption
30. STSM041280

    Growth market shares – SDRT exemption – depositary interests/CREST depositary interests
31. STSM041285

    Growth market shares – SDRT and Stamp Duty exemption – Depositary Receipts
32. STSM041290

    Growth market shares – recognised growth markets – how to qualify as a recognised growth market
33. STSM041300

    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – the market capitalisation condition
34. STSM041310

    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – 20% compounded annual growth test condition
35. STSM041320

    Growth market shares – recognised growth markets – how to qualify as a recognised growth market – application process
36. STSM041330

    Growth market shares – recognised growth markets – list of recognised growth markets (RGM)
37. STSM041400

    Exemptions for Share Incentive Plans
38. STSM041500

    Financial institutions in resolution- overview
39. STSM041510

    Financial institutions in resolution - resolution stabilisation options
40. STSM041520

    Financial institutions in resolution - supplemental, reverse and onward transfers
41. STSM041530

    Financial institutions in resolution - stamp duty exemption on certain transfer instruments and orders
42. STSM041540

    Financial institutions in resolution - SDRT exemption on certain transfer instruments and orders
43. STSM041550

    Financial institutions in resolution: Stamp Duty - exceptions
44. STSM041560

    Qualifying Asset Holding Companies