Stamp Duties Consolidation Act 1999 section 85

Certain loan capital and securities

Section 85 provides a number of exemptions from stamp duty on certain loan capital and securities.

• The issue of any Government loan or any other loan capital is exempt from stamp duty.
• The transfer of corporate loan capital is exempt where it meets a set of specified conditions.
• The issue or transfer of securities by a section 110 securitisation company is exempt where the money raised is used in its business.
• The issue, transfer or redemption of an enhanced equipment trust certificate is exempt.