'HMRC's announcement inviting statutory claims for 1.5% SDRT paid within the last six years on issues of shares into European clearance reserves … does not cover 1.5% SDRT paid more than six years ago under section 96 of the Finance Act 1986 or any 1.5% SDRT paid under section 93 of the Finance Act 1986 in respect of issues of shares into non-EU authorised depositaries or 1.5% SDRT paid on transfers of shares into either European clearance services or non-EU authorised depositaries or any claims in respect of 1.5% stamp duty whenever paid in respect of which claims would appear to be due.'
