Stamp Duty and Stamp Duty Reserve Tax: deep in the money option
This legislation will apply to options which are entered into on or after 25 November 2015 and exercised on or after 23 March 2016.
Documents
Tax information and impact note on Stamp Duty and Stamp Duty Reserve Tax: deep In the money optionsExplanatory note for Stamp Dutyapplication/pdfDraft legislation for Stamp Duty Reserve Taxapplication/pdfExplanatory note for Stamp Duty Reserve Taxapplication/pdfDraft legislation for Stamp Dutyapplication/pdf