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HM Treasury

Consultations & legislation

Stamp duty reserve tax - Schedule 19: a discussion paper

12 November 2007

Following the commitment made at Pre-Budget Report to consult on reform of the stamp duty reserve tax (SDRT) legislation that applies to collective investment funds, the Government today publishes a discussion paper setting out two options for reform. The Government would welcome comments on the proposals outlined in the document 'Stamp Duty Reserve Tax - Schedule 19: a discussion document' and on the accompanying Impact Assessment. Comments are invited by 25th Jan 2008, for full details please download the document.

Stamp duty reserve tax - Schedule 19: a discussion paper is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website . For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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