Stamp Duty: Restriction of relief: share-for-share exchanges | Practical Law

Stamp Duty: Restriction of relief: share-for-share exchanges | Practical Law

The government has announced, with immediate effect, the introduction of a new condition to qualify for relief from stamp duty under section 77 of the Finance Act 1986.

Stamp Duty: Restriction of relief: share-for-share exchanges

Practical Law UK Articles 3-631-3545 (Approx. 3 pages)

Stamp Duty: Restriction of relief: share-for-share exchanges

by Norton Rose Fulbright LLP
Published on 28 Jul 2016 • United Kingdom
The government has announced, with immediate effect, the introduction of a new condition to qualify for relief from stamp duty under section 77 of the Finance Act 1986.