STSM104000 - Collectives: calculation of the charge: contents

1. STSM104010

   Stamp Duty Reserve Tax charge on surrender value
2. STSM104020

   Reduction of Stamp Duty Reserve Tax where surrenders exceed issues
3. STSM104030

   Income and Accumulation units
4. STSM104040

   Classes of shares in Open-Ended Investment Company
5. STSM104050

   Cancelled / Altered deals
6. STSM104060

   Reduction of Stamp Duty Reserve Tax where exempt investments are held by a fund
7. STSM104070

   Meaning of 'Average Value' for the N(N+E) calculation
8. STSM104080

   Information required in a monthly Stamp Duty Reserve Tax notice
9. STSM104090

   Example data for monthly SDRT FA99/SCH19 computation - Annex A
10. STSM104100

    1st example data for monthly SDRT computation involving negative surrender/issue figures - Annex B
11. STSM104110

    2nd example data for monthly SDRT computation involving negative surrender/issue figures - Annex C