STSM104000 - Collectives: calculation of the charge: contents

  1. STSM104010
    Stamp Duty Reserve Tax charge on surrender value
  2. STSM104020
    Reduction of Stamp Duty Reserve Tax where surrenders exceed issues
  3. STSM104030
    Income and Accumulation units
  4. STSM104040
    Classes of shares in Open-Ended Investment Company
  5. STSM104050
    Cancelled / Altered deals
  6. STSM104060
    Reduction of Stamp Duty Reserve Tax where exempt investments are held by a fund
  7. STSM104070
    Meaning of 'Average Value' for the N(N+E) calculation
  8. STSM104080
    Information required in a monthly Stamp Duty Reserve Tax notice