STSM021410 - Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of unlisted securities to connected companies � general
Section 47A Finance Act 2019 is a Stamp Duty market value rule which applies to the transfer of unlisted securities to connected companies. It applies to instruments executed on or after 22 July 2020.
»Ê¹ÚÌåÓýappse are in addition to the market value rules on the transfer of listed securities to connected companies (see guidance beginning at STSM021305).