77 Stamp duty: transfers of unlisted securities and connected persons
Finance Act 2020 (2020 c 14) | Legislation

Stamp duty and stamp duty reserve tax

77  Stamp duty: transfers of unlisted securities and connected persons

After section 47 of FA 2019 insert—

“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

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