1172. Management of stamp duty.

Stamp duty is under the care and management of the Commissioners for Revenue and Customs1 and is administered by HMRC Stamp Taxes.

The Commissioners are empowered to enter into an agreement with, or with persons acting on behalf of, any recognised investment exchange, recognised clearing house, recognised CSD, EEA CSD or third country CSD2, for the composition of the stamp duty chargeable in respect of a transfer on sale