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Stamp duty and SDRT reliefs after Brexit

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The government has laid The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations, SI 2019/515, which amend references to ‘EU’ and ‘EEA’ in existing legislation to ensure that intermediary relief, stock lending relief and the exchange-traded funds exemption from stamp duty and SDRT continue to cover the UK and Gibraltar if the UK leaves the EU without a negotiated deal.

Issue: 1435
Categories: News
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