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  2. Business and industry
HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
16 December 2021 - See all updates
  1. Back to contents
  2. STSM100000

STSM101000 - Introduction to Collective Investment Schemes: Contents

  1. STSM101010
    What is a Collective Investment Scheme?
  2. STSM101020
    What is a Unit Trust?
  3. STSM101030
    Authorised Investments Funds - General
  4. STSM101040
    Unauthorised Unit Trust
  5. STSM101050
    What is an Open-Ended Investment Company (OEIC)?
  6. STSM101060
    Exchange Traded Fund - Overview
  7. STSM101065
    Exchange Traded Fund: Stamp Duty and SDRT
  8. STSM101070
    Classes of units and OEIC shares
  9. STSM101080
    Umbrella Collective Investment Schemes
  10. STSM101090
    Open and Closed-Ended Investment Companies
  11. STSM101200
    Authorised Contractual Schemes: Contents
  12. STSM102000
    Transfer of units in a unit trust or units issued as consideration
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