Application letter—stamp duty group relief—FA 1930, s 42
Application letter—stamp duty group relief—FA 1930, s 42

The following Tax guidance note provides comprehensive and up to date legal information covering:

  • Application letter—stamp duty group relief—FA 1930, s 42
  • Application for stamp duty group relief under section 42 of the Finance Act 1930 (as amended)
  • Schedule 1Certified Extracts of Register[s] of Members
  • Schedule 2Stamp duty group diagram
  • Schedule 3Share Purchase Agreement
  • Schedule 4Original and Certified Copy of the Stock Transfer Form
  • Schedule 5Source of Funds for the Purchase
  • Schedule 6 [Nominee Arrangements]

HMRC—Stamp Office

[insert HMRC Stamp Office address]

Application for stamp duty group relief under section 42 of the Finance Act 1930 (as amended)

in the matter of a transfer of shares in [insert name of target company] (Target) by

[insert name of transferor company] (Transferor)

to

[insert name of transferee company] (Transferee)

  1. 1

    Responsible officer and purpose of the letter

  2. I, [insert name of the responsible officer who is aware of the full circumstances set out in this letter], apply for relief from stamp duty in accordance with section 42 of the Finance Act 1930 (FA 1930) in respect of the enclosed Stock Transfer Form (defined in paragraph 5.2). I am [[a director OR a secretary] OR [a solicitor OR an accountant] acting on behalf] of [insert name of parent company of the stamp duty group].

  3. 2

    Details of the companies

    1. 2.1

      Details of the relevant companies at the date of the Agreement (defined in paragraph) and the Stock Transfer Form (defined in paragraph 5.2) are set out below.

    2. 2.2

      Certified extracts from the register of members of the companies forming part of the stamp duty group as at the date