STSM053000 - Depositary receipt and clearance services: 1.5 per cent higher rate charge: contents
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STSM053010When a higher rate charge arises
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STSM053020Stamp Duty - relevant securities
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STSM053030Stamp Duty Reserve Tax - chargeable securities
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STSM053040Stamp Duty Reserve Tax cancelled where Stamp Duty paid on a transaction
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STSM053050Arrangement
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STSM053060Instalment arrangements - shares issued/transferred direct to a depositary receipt issuer or clearance service
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STSM053070Instalment arrangements - shares issued/transferred to a third party until the last instalment is paid
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STSM053080Changes from 1 January 2024
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STSM053090Removal of the charge on issues
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STSM053100Exempt capital raising transfers and exempt capital raising instruments
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STSM053110Exempt listing transfers and exempt listing instruments
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STSM053120Transfers of treasury shares