Policy paper

Draft legislation: the Stamp Duty and Stamp Duty Reserve Tax regulations 2014

Proposal to abolish Stamp Duty and Stamp Duty Reserve Tax on transfers of interests in Exchange Traded Funds (ETFs).

• From: HM Revenue & Customs
• Published: 14 February 2014

Documents

Draft legislation: the Stamp Duty and Stamp Duty Reserve Tax exchange traded funds exemption regulations 2014

PDF, 40.4 KB, 2 pages

Details

The government announced in the Autumn Statement 2013 that it would abolish Stamp Duty and Stamp Duty Reserve Tax on transfers of interests in ETFs. HM Revenue and Customs has published draft legislation to give effect to this change.

Comments on the draft regulations should be sent to Jeremy Schryber by 13 March 2014.

Published 14 February 2014