Non-ProZ.com Jul 30, 2003:

Hier noch etwas mehr Kontext Mit Steuerreserve bin ich nicht gl�cklich, weil es sich doch um eine Steuer handelt. Hier etwa O-Ton:

"UK stamp duty and stamp duty reserve tax
Issues or transfers of ordinary shares to Euroclear or its nominees: transactions in ordinary shares executed on the EASDAQ exchange will be settled by delivery through Euroclear.
Euroclear or its nominee will appear in the Company�s register of shareholders as the depository of all ordinary shares deposited with Euroclear.
UK stamp duty at the rate of 1.5 per cent (rounded up to the nearest �5) or ***SDRT*** at the rate of 1.5 per cent of the amount or value of the consideration (or, in some circumstances, the value of the ordinary shares) will normally arise on a transfer or (in the case of SDRT only) issue of the ordinary shares (i) to, or to a nominee for, a person whose business is or includes the provision of clearance services or (ii) to, or to a nominee or agent for, a person whose business is or includes issuing depository receipts.