Section 30

Every instrument under hand only given upon the occasion of the deposit of any stock certificate to bearer, or any security for money transferable by delivery, by way of security for any loan, is exempt from duty.

Every instrument under hand only making redeemable or qualifying a transfer, intended as a security, of any registered stock or marketable security, is exempt from duty, and the transfer, if executed on or after 19 February 2011, is also exempt from duty.