Stamp Duty Reserve Tax

Stamp Duty Reserve Tax (SDRT) definition

/stamp/ /ˈdjuːti/ /rɪˈzəːv/ /taks/
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What does Stamp Duty Reserve Tax mean?

Stamp duty reserve tax is charged at 0.5% on agreements to transfer chargeable securities for consideration (the principal charge) and at 1.5% on transfers of chargeable securities (other than where integral to an issue of share capital) into depositary receipt systems or clearance services (the higher rate charge).

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SDRT

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