SI 2022/102 The Stamp Duty and Stamp Duty Reserve Tax (LCH SA) Regulations 2022

Published on: 08 February 2022

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Specialist Tax Statutory Instruments

Article summary

These regulations remove multiple charges to Stamp Duty and Stamp Duty Reserve Tax (SDRT) for securities that are transferred to the clearing house known as LCH SA, its clearing participants or its nominees, where the purpose of the transfer is the onward clearing of those securities to the ultimate purchaser.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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