STSM030000 - Scope of Stamp Duty Reserve Tax (SDRT): contents

1. STSM031010

   Rates of tax
2. STSM031020

   Territorial scope
3. STSM031030

   The principal charge
4. STSM031040

   Agreement to transfer
5. STSM031050

   Conditional and unconditional agreements
6. STSM031060

   Consideration: money or money's worth
7. STSM031070

   Calculation of the tax
8. STSM031080

   Unit trusts
9. STSM031090

   Chargeable securities - general
10. STSM031100

    Chargeable securities - stocks, shares and loan capital
11. STSM031110

    Chargeable securities - interests, dividends and other rights
12. STSM031120

    Chargeable securities - options to acquire and rights to allotment or subscription
13. STSM031130

    Chargeable securities - units under a unit trust scheme
14. STSM031140

    Instalment arrangements
15. STSM031150

    Relationship with stamp duty
16. STSM031160

    Reliefs and exemptions
17. STSM031170

    Interaction with stamp duty and exemptions
18. STSM031200

    Transfers of listed securities and connected persons: Contents
19. STSM031300

    Transfers of unlisted securities to connected companies – Contents