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Finance Act 2019

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PART 3Stamp duty and stamp duty reserve tax

20A transfer of a hybrid capital instrument (within the meaning of section 475C of CTA 2009) is exempt from all stamp duties.

21The revocations made by paragraph 1, and the provision made by paragraph 20, have effect—

(a)for the purposes of stamp duty, in relation to instruments executed on or after the day on which this Act is passed, and

(b)for the purposes of stamp duty reserve tax—

(i)in the case of agreements to transfer securities which are not conditional, in relation to agreements made on or after that day, and

(ii)in the case of agreements to transfer securities which are conditional, in relation to agreements where the condition is satisfied on or after that day.

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