# Finance Act 1999, Paragraph 15

Extent: E+W+S+N.I.

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—
(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,
(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
(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.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/schedule/19/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1999/schedule-19/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.