http://www.legislation.gov.uk/ukpga/2007/11/section/73
Finance Act 2007
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-04-11
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2024-04-06
Finance Act 2007
s. 73
Finance Act 2007
Sch. 27
Pt. 4(2)
Finance Act 2007
Sch. 24
para. 4A(A1)
(1)
Finance Act 2015
Sch. 20
para. 3(2)
s. 120(2)
Finance Act 2007
Sch. 24
para. 12(5)(za)
Finance Act 2015
Sch. 20
para. 6(a)
s. 120(2)
Finance Act 2007
Sch. 24
para. 21A(A1)
Finance Act 2015
Sch. 20
para. 7(2)
s. 120(2)
Finance Act 2007
s. 993
Finance Act 2016
s. 118(2)
s. 117
Part 5SDLT, stamp duty and SDRT
Reliefs in relation to shares etc
73Exemptions: intermediaries, repurchases etc
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.