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Abolition of Stamp Duty Reserve Tax for collective investment schemes

This Tax Information and Impact Note explains the ending of Stamp Duty Reserve Tax charges for collective investment schemes.

Last fetched 04 May 2026 · gov.uk

Documents

Abolition of Stamp Duty Reserve Tax for collective investment schemesapplication/pdf

At a glance

TypePolicy paper

First published19 Mar 2014

Last updated19 Mar 2014

Organisations

HM Revenue & Customs

Topics

Stamp duty on shares

Source

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