STSM053000 - Depositary receipt and clearance services: 1.5 per cent higher rate charge: contents

  1. STSM053010
    When a higher rate charge arises
  2. STSM053020
    Stamp Duty - relevant securities
  3. STSM053030
    Stamp Duty Reserve Tax - chargeable securities
  4. STSM053040
    Stamp Duty Reserve Tax cancelled where Stamp Duty paid on a transaction
  5. STSM053050
    Arrangement
  6. STSM053060
    Instalment arrangements - shares issued/transferred direct to a depositary receipt issuer or clearance service
  7. STSM053070
    Instalment arrangements - shares issued/transferred to a third party until the last instalment is paid
  8. STSM053080
    Changes from 1 January 2024
  9. STSM053090
    Removal of the charge on issues
  10. STSM053100
    Exempt capital raising transfers and exempt capital raising instruments
  11. STSM053110
    Exempt listing transfers and exempt listing instruments
  12. STSM053120
    Transfers of treasury shares