Results 921–940 of 3000 for stamp duty

Orders of the Day — Budget Proposals: Exchequer Prospects 1956–57 (17 Apr 1956)

...with £192 million last year. This increase of £24 million is partly the result of higher profits, but also reflects the increase made last autumn in the rate charged on distributed profits. Death duties and stamp duties are expected to yield £170 million and £63 million respectively. In each case there is a reduction from the 1955–56 yield, to take account of the lower Stock Exchange...

Public Bill Committee: Finance Bill: Clause 63 - Demutualisation of insurance company (10 Jun 2003)

Mr Paul Boateng: ...and for Hertford and Stortford. I shall bear your strictures in mind, Mr. McWilliam. I can reply in the affirmative to the hon. Member for Hertford and Stortford. The clause provides relief from stamp duty land tax when land is transferred from a mutual insurance company to a public company owned by the members of the mutual company after demutualisation. That is based on the relief from...

Point of Order: Legislative and Regulatory Reform Bill [Ways and Means] (7 Nov 2006)

Pat McFadden: ...any Act resulting from the Legislative and Regulatory Reform Bill, it is expedient to authorise the making of provision under the Act in relation to income tax, corporation tax, capital gains tax, stamp duty or stamp duty reserve tax in connection with a transfer of property, rights or liabilities by or under an order under Part 1 of the Act. When transferring regulatory functions from one...

Orders of the Day — Budget Proposals: Exchequer Out-Turn 1955–56 (17 Apr 1956)

I start with revenue and expenditure above the line. First, revenue. Inland Revenue duties came to £2,539 million, an increase of £61 million over the estimate. All the components of this total were up on the estimate except for death duties, stamp duties and Excess Profits Levy. Customs and Excise produced £2,013 million, £85 million above the April estimate. Almost everything was up,...

Orders of the Day — Budget Resolutions and Economic Situation: 65. Stamp Duty (Unascertainable Consideration) (7 Dec 1993)

(1) Where, for the purposes of stamp duty chargeable under or by reference to the heading "Conveyance or Transfer on sale" in Schedule 1 to the Stamp Act 1891, the consideration, or any part of the consideration, for— (a) the transfer or vesting of any estate or interest in land, Or(b) the grant of any lease or tack, cannot, apart from this Resolution, be ascertained at the time the...

Direct Taxation: Companies, etc.: Stamp Duty (26 Mar 1974)

I also propose generally to double the existing 1 per cent. duty on conveyances and transfers, certain analogous duties, and the duty of duplicates. In the case of conveyances of property other than shares and securities, etc., that is, most private houses, I propose, however, to increase the exemption level from the present figure of £10,000 to £15,000. The rate will then increase in steps...

Clause 44: Increase of Certain Stamp Duties (22 Jul 1974)

Amendment made: No. 78, in page 38, line 43, at end insert: 'Provided that no instrument not stamped with the duty to which it would apart from this subsection be liable shall be treated as duly stamped by virtue of this subsection unless it has in accordance with the provisions of section 12 of the Stamp Act 1891 been stamped with a particular stamp denoting that it is duly stamped.(3) In...

Oral Answers to Questions — Trade and Commerce.: Marine Insurance (Stamp Duty). (14 Mar 1934)

Sir Clement Brocklebank: 33. asked the Chancellor of the Exchequer whether his attention has been called to the burden upon the British shipping industry caused by the Stamp Duty which it is necessary to pay in connection with insurance; and whether, with a view to giving some assistance to the shipping industry and reducing the inequity of this duty in this connection, he will review the whole matter in connection...

Orders of the Day — Finance Bill: Clearance Services (17 Jul 1986)

No. 190, in page 82, leave out lines 24 to 33 and insert— (a) the transfer is effected by an instrument on which stamp duty under the heading "Conveyance or Transfer of any kind not hereinbefore described" in Schedule I to the Stamp Act 1891 is chargeable,(b) at the time of the transfer the transferor is a qualified dealer in securities of the kind concerned or a nominee of such a...

Oral Answers to Questions — National Finance: Tobacco (Taxation) (7 Mar 1967)

Dr Michael Winstanley: ...smoking to the smoking of pipes and cigars could result in a future saving of thousands of lives every year? Secondly, will he accept my assurance that it would be an easy matter to impose a stamp duty on each packet of cigarettes while making an overall reduction in tobacco duty, so as to maintain the revenue at the same level?

Orders of the Day — Ways and Means.: Estimated Revenue, 1941–42. (7 Apr 1941)

...of Surtax brought into force last year should result in an increase in the Surtax payable in the current year, and I accordingly put the estimate at £80,000,000. I place the estimate for Death Duties at £82,000,000, and that for Stamp Duties at the same figure as for last year, namely, £14,000,000. The assessment and collection of Excess Profits Tax at the 100 per cent. rate are now...

New Clause 18: Investment Exchanges and Clearing Houses: Stamp Duty (15 Jul 1991)

Dr John Marek: ...does not change. What does the Financial Secretary intend to do under the regulations? Does he intend to bring in new reliefs or does he intend that the position should be broadly the same? Stamp duty and stamp duty reserve tax are due to be abolished in any case when TAURUS—the transfer and automated registration of uncertified stock—comes on stream, so I am not including that in my...

Orders of the Day — Budget Proposals: Stamp Duty — Policies of Marine Insurance (7 Apr 1959)

I have been impressed with the case made against the present system of stamp duties on sea insurance policies. These policies are subject to ad valorem duty, the rate depending on several complicated factors. The duty is, in effect, largely a tax on exports. A large part of the marine insurance business of the British market is overseas business and I do not want to retain a tax which may...

Orders of the Day — Finance Bill (10 Jul 1973)

(1) Where the House of Commons passes a resolution which— (a) provides for the variation or abolition of an existing stamp duty other than estate duty; and5 (b) is expressed to have effect for a period stated in the resolution in accordance with the following provisions of this section; and(c) contains a declaration that it is expedient in the public interest that the resolution should have...

Public Bill Committee: Finance Bill: Clause 64 - Demutualisation of building society (10 Jun 2003)

Mark Prisk: I was not aware that some heads were sore. I shall attempt to be soothing in my remarks, but not too soothing where the Chief Secretary is concerned. The clause provides relief from stamp duty land tax for land transactions that are part of the demutualisation of a building society. I understand that the clause is based on section 102 of the Building Societies Act 1986, and extends the...

Orders of the Day — Finance Bill.: Clause 36. — (Amendment of s. 55 of 17 & 18 Geo. 5. c. 10.) (25 Jun 1930)

Mr Frederick Pethick-Lawrence: ...the first two Amendments, but not the third. The object, therefore, that he has in view will be achieved, that is, "after the commencement of this Act" the amalgamations will not have to pay the Duty where the amalgamation is of companies that were formed before Capital or Transfer Stamp Duty was charged.

Orders of the Day — Finance (No. 2) Bill: Depositary Receipts and Clearance Services: Exchanges of Shares (30 Jun 1998)

David Heathcoat-Amory: ...circumstances. We have no quarrel with the substance of the new clause, as it is a relieving measure aimed at correcting a deficiency. Our complaint is that the Government looked closely at stamp duty when they were drawing up the Budget. We know that, because they used it as one of their back-door tax-raising measures. Stamp duty was increased by £500 million a year. That will be the...

Written Answers — House of Lords: Taxation: Avoidance (11 Jul 2011)

Lord Sassoon: ...businesses managed by HMRC's Large Business Service, estimated at around £2.9 billion;avoidance of corporation tax by large and complex businesses estimated at around £0.7 billion; andavoidance of stamp duty land tax, estimated at around £0.04 billion. In addition, avoidance exists in other taxes and taxpayer populations but no separate estimates were produced of any associated tax...

Public Bill Committee: Finance Bill: Stamp duty: acquisition of target company’s share capital (7 Jul 2016)

David Gauke: I beg to move, That the clause be read a Second time. I will speak briefly about new clause 10, unless there are questions. The new clause stops an unfair stamp duty advantage where takeovers are brought about through share-for-share exchanges with no stamp duty becoming due. It will ensure that the tax system operates fairly by preventing share-for-share relief from being claimed in...

48. Stamp Duty (Listed Securities and Connected Persons) (1 Nov 2018)

...and expressions used in sub-paragraphs (a) to (c) have the same meaning as in section 80B of the Finance Act 1986 (intermediaries: supplementary). (3) For the purposes of the enactments relating to stamp duty— (a) in a case where listed securities are transferred for consideration which consists of money or any stock or security, or to which section 57 of the Stamp Act 1891 applies, the...


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