Stamp duty and stamp duty reserve tax Stamp duty and stamp duty reserve tax
United Kingdom
- 92Stamp duty: exemption for land in disadvantaged areas
- 92ARestriction of exemption in the case of residential property etc
- 92BMeaning of “residential property”
- 93SDRT: unit trust schemes and individual pension accounts
- 94SDRT: open-ended investment companies and individual pension accounts
- 95Exemptions in relation to ... share incentive plans