Stamp duty
From ACT Wiki
UK tax and treasury.
1. (SD).
A tax on certain physical documents evidencing or effecting the transfer of valuable property.
One example is the stamp duty tax on the transfer of shares which are held as physical certificates.
Where shares are held in paperless form, the comparable related tax is Stamp Duty Reserve Tax.
2.
In non-technical writing and speech, 'stamp duty' is sometimes used as an abbreviation for Stamp duty land tax.
