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StatuteFinance Act 2014

Section 115 — Finance Act 2014: Abolition of stamp duty and SDRT: securities on recognised growth markets

Text of the provision Official document

Abolition of stamp duty and SDRT: securities on recognised growth markets 115 Schedule 24 contains provision abolishing stamp duty and stamp duty reserve tax on instruments and transfers of securities traded on recognised growth markets.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.