Finance Act 2007 (c. 11)

Part 5 U.K. SDLT, stamp duty and SDRT

Reliefs in relation to shares etc U.K.

73 Exemptions: intermediaries, repurchases etc U.K.

Schedule 21 contains provision in relation to exemptions from stamp duty and stamp duty reserve tax in cases involving intermediaries, repurchases, stock lending or recognised investment exchanges.