STSM022100 - Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: compulsory adjudication
There are a number of reliefs and exemptions from Stamp Duty, together with some transactions chargeable with ad valorem duty, for which adjudication is compulsory. These transactions include:
- Intra-group STSM022110
- Company reconstruction STSM022120
- Group reconstruction STSM022130
- Acquisitions by charities STSM022140
- Transfers on formation of a Limited Liability Partnership (LLP) STSM022150
- Transfer of a partnership interest STSM022160
- Maintenance funds for Historic Buildings STSM022170
- Demutualisation of an Insurance Company STSM022180
- Transfer in contemplation of a sale STSM022190
- Mergers of Authorised Unit Trusts STSM022200
- Transfers to Intermediaries STSM022210
- Stock lending and repurchases STSM022240
but only insofar as the document of transfer relates to the beneficial interest in stock or marketable securities unless otherwise specified in the appropriate legislation.