47 Stamp duty: transfers of listed securities and connected persons
Finance Act 2019 (2019 c 1) | Legislation

Stamp duty and SDRT

47  Stamp duty: transfers of listed securities and connected persons

(1)     This section applies if—

(a)     an instrument transfers listed securities to a company or a company's nominee (whether or not for consideration), and

(b)     the person transferring the securities is connected with the company or is the nominee of a person connected with the company.

(2)     “Listed securities” are stock or marketable securities which are regularly traded on—

(a)     a regulated market,

(b)     a multilateral trading facility, or

(c)     a recognised foreign exchange,

and expressions

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