# Finance Act 1999, Paragraph 16

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 common investment arrangements made by trustees of exempt approved schemes (within the meaning of section 592(1) of the Taxes Act 1988) solely for the purposes of the schemes.

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