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Stamp Duty and shares, stocks and marketable securities

  1. Overview
  2. Shares and share options
  3. Shares and rates
  4. Share warrants to bearer
  5. Companies Capital Duty

Share warrants to bearer

A share warrant to bearer allowed the holder (bearer) of the warrant to transfer shares without an instrument (written document).

The Companies Act 2014 abolished share warrants to bearer.

The Finance Act 2017 abolished Stamp Duty on share warrants to bearer with effect from 1 December 2016.

Next: Companies Capital Duty

Published: 18 December 2023 Print this page

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