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HMRC internal manual

Stamp Taxes on Shares Manual

• From: HM Revenue & Customs
• Published: 7 March 2016
• Updated: 9 November 2018, see all updates

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1. Contents
2. STSM110000
3. STSM115000

Derivatives: warrants - stamp implications: contents

1. STSM115010

   Issue or grant of a warrant
2. STSM115020

   Secondary trading of a warrant
3. STSM115030

   Exercise of a Warrant

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