Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 31D
Cancellation schemes of arrangement
Section 31D imposes a stamp duty charge where a company is acquired through a court-approved scheme of arrangement that involves cancelling the target company's shares under the Companies Act 2014.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.