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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Derivatives: introduction to covered warrants: covered warrants - Stamp Implications

The stamp treatment of covered warrants is laid in the following pages:

Issue or grant of a covered warrant STSM116030
   
Secondary trading of a covered warrant STSM116040
Exercise of a covered warrant STSM116050