% Logical English % http://demo.logicalcontracts.com:8082/p/stamp_duty_reserve_tax_reliefs.pl % Knowledge page carefully crafted in Taxlog/Prolog from the legislation at % https://www.gov.uk/guidance/stamp-duty-reserve-tax-reliefs-and-exemptions the templates are: merkurMarket is the name of a market at a time according to other legislation, a transfer from a tax payer one to a tax payer two with a security identifier at a time is exempt, a description is a transfer exempt, a sender transfers shares to a recipient, a sender transfers shares to a recipient at a time with some id as a code, a recipient is the recipient of a transfer, a time is now, a transfer corresponds to shares received as gift, a Transfer corresponds to shares inherited in a will, a person is the recipient of a transfer, a transfer corresponds to shares received as gift, a transfer corresponds to shares inherited in a will, a person is the recipient of a transfer, a first person is married or in civil partnership with a second person, a first person is married or in civil partnership at a time with a second person according to other legislation, a second person transfers shares to a first person, a transfer corresponds to shares transferred on divorce or dissolution, it is about shares in a trust at a time, a transfer is about shares trading on a growth market but unlisted or recognized, it corresponds to a settlement to shareholders on a business wound up, a security ID has an exemption according to other legislation, a transfer ID is trading in a market at a time, a transfer ID is trading in a market, a market name is the name of a market at a time according to other legislation, an exchange is a recognized stock exchange at a time according to other legislation, a person identified by an ID is trading in a market at a time according to other legislation, an event is exempt from SDRT, an event occurs at a time, an event is a paperless transfer of a security by a transferor to a transferee, an event is a gift to a transferee, an event corresponds to the transfer of a security in a will by a transferor to a transferee, an event is associated with some event of marriage-civil partnership between a transferor and a transferee, an event is associated with some event of divorce-dissolution of civil partnership between the transferor and the transferee, an security is in a trust at a time, a person is a trustee of a trust, a security is trading in a market at a time, a security is listed on a stock exchange at a time, an event is associated with some event of liquidation settlement to a transferee, a security is trading in some recognised growth market at a time, a market is an RGM market at the time as defined at an URL, a security is listed on some recognised stock exchange at a time, a stock exchange is a recognised stock exchange at a time as defined at an URL. the knowledge base includes: A transfer from a tax payer one to a tax payer two with a security identifier at a time is exempt if this information shares_transfer(the tax payer one,the tax payer two,the security identifier,the time) has been recorded and [the tax payer one,the tax payer two,the security identifier,the time] is a transfer exempt. A sender transfers shares to a recipient if the sender transfers shares to the recipient at a time with some id as a code. A recipient is the recipient of a transfer if the transfer = [a sender,the recipient,a security ID,a time]. A time is now if a sender transfers shares to a recipient at the time with some id as a security ID . an event is exempt from SDRT if the event occurs at a time and the event is a paperless transfer of a security by a transferor to a transferee and the event is a gift to the transferee or the event corresponds to the transfer of the security in a will by the transferor to the transferee or the event is associated with some event of marriage-civil partnership between the transferor and the transferee or the event is associated with some event of divorce-dissolution of civil partnership between the transferor and the transferee or the security is in a trust at the time and the transferor is a trustee of the trust and the transferee is a trustee of the trust or the security is trading in some recognised growth market at the time and it is not the case that the security is listed on some recognised stock exchange at the time or the event is associated with some event of liquidation settlement to the transferee. the security is trading in some recognised growth market at a time if the security is trading in a market at the time and the market is an RGM market at the time as defined at \"https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm041330\". the security is listed on some recognised stock exchange at a time if the security is listed on a stock exchange at the time and the stock exchange is a recognised stock exchange at the time as defined at \"https://www.gov.uk/government/publications/recognised-stock-exchanges-definition-legislation-and-tables/recognised-stock-exchanges-definition-legislation-and-tables-of-recognised-exchanges\". A transfer is a transfer exempt if the transfer corresponds to shares received as gift or the transfer corresponds to shares inherited in a will or a first person is the recipient of the transfer and the first person is married or in civil partnership with a second person and the second person transfers shares to the first person or the transfer corresponds to shares transferred on divorce or dissolution or it is about shares in a trust at a time or the transfer is about shares trading on a growth market but unlisted or recognized or it corresponds to a settlement to shareholders on a business wound up or the transfer = [a sender,a recipient,a security ID,a time] and the security ID has an exemption according to other legislation. A transfer is about shares trading on growth market but unlisted or recognized if the transfer = [a sender,a recipient,an ID,a time] and the ID is trading in a grown market and merkurMarket is the name of the grown market at the time according to other legislation and for all cases in which an exchange is a recognized stock exchange at the time according to other legislation it is the case that: it is not the case that the ID is trading in the exchange at the time. A first person is married or in civil partnership with a second person if a time is now and the first person is married or in civil partnership at the time with the second person according to other legislation. A security ID is trading in a market if a time is now and a person identified by the security ID is trading in the market at the time according to other legislation.