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Paragraph 10

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

  • Sch. 19 Pt. 4 para. 14 15 16 17 repealed in part (prosp.)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))

In section 88(1) of the Finance Act 1986 (instruments exempt from stamp duty disregarded for the purpose of repayment etc. of stamp duty reserve tax), after paragraph (b) insert—

“, or

(c)

Part I of Schedule 19 to the Finance Act 1999 (transfers etc. of units in unit trusts),”.