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    Stamp taxes - Stamp duty - General principles - Exemptions - Authorised Contractual Scheme - Intermediaries - 92105

    Relief is available for stock transfers to a member of a regulated market, multilateral trading facility, or recognised foreign exchange on which stock of that kind is regularly traded, or to...

    Stamp taxes - Stamp duty reserve tax - The principal charge - Exemptions - Intermediaries - 93095

    Certain transactions undertaken by market makers, known as “intermediaries”, who provide liquidity in financial markets by being available to buy securities from individuals and other professional corporate...