% Written by Miguel Calejo for LodgeIT, Australia, and AORALaw, UK; copyright LodgeIT+AORALaw (50% each) 2020 % PRELIMINARY DRAFT % Web page from which the present knowledge page was encoded :-module('https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm041040',[]). % exemption(SecurityID) exemption('International Bank for Reconstruction and Development').