Stamp duty reserve tax Stamp duty reserve tax

1. 100Mergers of authorised unit trusts.
2. 101Direction to hold trust property on other trusts.
3. 102Relief for intermediaries.
4. 103Repurchases and stock lending.
5. 104Depositary receipts and clearance services.
6. 105Inland bearer instruments.
7. 106Repayment or cancellation of tax.