Search Legislation

Finance Act 2010

Finance Act 2010

2010 CHAPTER 13

Introduction

Section 65: Stamp Duty and Sdrt: Clearing Houses

Summary

1.Section 65 provides that members of clearing houses and their nominees are explicitly included in the enabling legislation that permits regulations to be made by HM Treasury removing additional charges to stamp duty and stamp duty reserve tax (SDRT) when share trades are cleared through a central counterparty.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources