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Schedule 19 Stamp duty and stamp duty reserve tax: unit trusts

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  • Sch. 19 Pt. 4 para. 14 15 16 17 repealed in part (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  • Sch. 19 Pt. 2 defn(s). applied (6.2.2000) by Finance Act 1999 s. 122(4) Sch. 19 Pt. 3 para. 11(4)(6) (adding 1986 c. 41 s. 90(1B))
  1. IAbolition of stamp duty on transfers etc. of units in unit trusts
  2. IIStamp duty reserve tax on dealings with units in unit trusts
  3. IIIMinor and consequential amendments
  4. IVGeneral definitions