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Stamp taxes: multiple charges

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) SI 2010/2236 remove multiple charges to stamp duty and SDRT from transactions made on a multilateral trading facility operated by UBS Limited that are transferred through certain recognised clearing houses their members and their nominees.

They ensure the charges are only paid once as intended by the ultimate purchaser.

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