Stamp duty reserve tax Stamp duty reserve tax
- 187Territorial scope of the tax.
- 188Removal of the two month period.
- 189Transfers to members of electronic transfer systems etc.
- 190Transfers between associated bodies.
- 191Stock lending and collateral security arrangements.
- 192Repayment or cancellation of tax.
- 193Depositary receipts.
- 194Rates of charge expressed as percentages.
- 195Regulations concerning administration: sub-delegation to the Board.