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Paragraph 19

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  • Sch. 19 Pt. 4 para. 14 15 16 17 repealed in part (prosp.)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 the enactments relating to stamp duty—

(a)

any reference to stock includes a unit under a unit trust scheme, and

(b)

any reference to a stock certificate to bearer includes a certificate to bearer in relation to a unit under a unit trust scheme.