Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Collectives: Contributions, mergers and other matters: contents

  1. STSM107010
    Collectives: contributions, mergers and other matters: overview - contribution to a unit trust / Open-Ended Investment Company
  2. STSM107020
    Collectives: contributions, mergers and other matters: contribution to an existing unit trust / Open-Ended Investment Company
  3. STSM107030
    Collectives: contributions, mergers and other matters: pro rata in specie contribution to an existing unit trust / Open-Ended Investment Company
  4. STSM107040
    Collectives: contributions, mergers and other matters: investments acquired by, or transferred to, a collective investment scheme
  5. STSM107050
    Collectives: contributions, mergers and other matters: conversion of an authorised unit trust to an Open-Ended Investment Company
  6. STSM107060
    Collectives: contributions, mergers and other matters: amalgamation of an authorised unit trust with an Open-Ended Investment Company
  7. STSM107070
    Collectives: Contributions, mergers and other matters: merger of Authorised Unit Trusts
  8. STSM107080
    Collectives: contributions, mergers and other matters: mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty Reserve Tax
  9. STSM107090
    Collectives: contributions, mergers and other matters: mergers, partitions and reconstructions of authorised unit trusts and Open-Ended Investment Companies - Stamp Duty
  10. STSM107100
    Collectives: contributions, mergers and other matters: termination of a collective investment scheme
  11. STSM107110
    Collectives: contributions, mergers and other matters: fund supermarkets
  12. STSM107120
    Collectives: contributions, mergers and other matters: fund supermarkets - Stamp Duty Reserve Tax implications
  13. STSM107130
    Collectives: contributions, mergers and other matters: fund supermarkets - switching