[47A Stamp duty: transfers of unlisted securities and connected persons]
Finance Act 2019 (2019 c 1) | Legislation

[47A  Stamp duty: transfers of unlisted securities and connected persons]

[(1)     This section applies if—

(a)     an instrument transfers unlisted securities to a company or a company's nominee for consideration,

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

(c)     some or all of the consideration consists of the issue of shares.

(2)

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