# The Postal Services Act 2011 (Taxation) Regulations 2012, Regulation 28: Stamp Duty Reserve Tax

Extent: E+W+S+N.I.

Stamp duty reserve tax is not chargeable on an agreement to transfer chargeable securities made in relation to, in connection with, or by or under, the Assets Transfer.

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Source: https://www.legislation.gov.uk/uksi/2012/764/regulation/28 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.