{
  "url": "https://openlegislation.uk/finance-act-1999/schedule-19/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-1999/schedule-19/paragraph-15.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "schedule/19/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "References in the enactments relating to stamp duty and the enactments relating to stamp duty reserve tax to a unit trust scheme do not include—\n(a) a common investment scheme under section 22 of the Charities Act 1960, section 25 of the Charities Act (Northern Ireland) 1964 , section 24 of the Charities Act 1993 or section 96 of the Charities Act 2011,\n(b) a common deposit scheme under section 22A of the Charities Act 1960 , section 25 of the Charities Act 1993 or section 100 of the Charities Act 2011, or\n(c) a unit trust scheme the units in which are under the terms of the trust instrument required to be held only by charitable companies or trustees of charitable trusts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 19 para. 15(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 81(a) (with s. 20(2), Sch. 8)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 19 para. 15(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 81(b) (with s. 20(2), Sch. 8)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 19 para. 15(c) substituted (1.4.2012) by Finance Act 2010 (c. 13), Sch. 6 paras. 15(3), 34(2); S.I. 2012/736, art. 11"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1960 c.58."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1964 c.33(N.I.)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed in part (prosp.)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    },
    {
      "type": "applied (6.2.2000)",
      "affecting": "ukpga/1999/16",
      "affecting_title": "Finance Act 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/15",
    "retrieved_at": "2026-10-29T09:21:57.430446+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}