Finance Act 2024
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Change 1
20 Capital-raising arrangements etc
Schedule 11 makes provision for and in connection with ensuring that it continues to be the case that— (a) no 1.5% charge to stamp duty or stamp duty reserve tax arises in relation to— (i) issues of securities or stock, or (ii) transfers of securities made in the course of capital-raising arrangements or qualifying listing arrangements, and (b) no charge to stamp duty arises in relation to the issue of bearer instruments.
20 Capital-raising arrangements etc
Schedule 11 makes provision for and in connection with ensuring that it continues to be the case that— (a) no 1.5% charge to stamp duty or stamp duty reserve tax arises in relation to— (i) issues of securities or stock, or (ii) transfers of securities made in the course of capital-raising arrangements or qualifying listing arrangements, and (b) no charge to stamp duty arises in relation to the issue of bearer instruments.
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