STSM031310 - Scope of Stamp Duty Reserve Tax (SDRT): Transfers of unlisted securities to connected companies � general

Section 48A Finance Act 2019 is an SDRT market value rule which applies to the agreement to transfer, or transfer of, unlisted securities to connected companies.

»Ê¹ÚÌåÓýappse are in addition to the market value rules on the transfer of listed securities to connected companies (see guidance beginning at STSM031200).

»Ê¹ÚÌåÓýapp SDRT unlisted market value rules are introduced with effect from:

0.5% Charge
  • Where the agreement to transfer unlisted securities is conditional, where those conditions are satisfied on or after 22 July 2020; or
  • For unconditional agreements to transfer unlisted securities made on or after 22 July 2020.
1.5% Charge

Any transfers that take place on or after 22 July 2020.