Stamp Duty exemption for financial institutions in resolution
This measure makes sure that stamp taxes are not chargeable on exercise of resolution powers under the UK special resolution regime.
Documents
Explanatory note for Stamp duty - exemption for financial institutions in resolutionapplication/pdfExplanatory note for Stamp Duty Land Tax - exemption for financial institutions in resolutionapplication/pdfStamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: exemption for financial institutions in resolution Draft legislationapplication/pdf