The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) SI 2010/2236 remove multiple charges to stamp duty and SDRT from transactions made on a multilateral trading facility operated by UBS Limited that are transferred through certain recognised clearing houses their members and their nominees.
They ensure the charges are only paid once as intended by the ultimate purchaser.
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The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) SI 2010/2236 remove multiple charges to stamp duty and SDRT from transactions made on a multilateral trading facility operated by UBS Limited that are transferred through certain recognised clearing houses their members and their nominees.
They ensure the charges are only paid once as intended by the ultimate purchaser.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
