Finance Act 2010
2010 CHAPTER 13
Section 65: Stamp Duty and Sdrt: Clearing Houses
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.
- Explanatory Notes Table of contents