Stamp Duty and SDRT: stock lending and repurchases - insolvency
How to claim a repayment of Stamp Duty or Stamp Duty Reserve Tax (SDRT) in cases of insolvency.
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This publication gives you information on how claim a repayment of Stamp Duty or SDRT where one of the parties to a stock lending or sale and repurchase arrangement becomes insolvent before the arrangement is completed.
Relief is available where the insolvency occurred on or after 1 September 2008.