# Finance Act 1999, Paragraph 19


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.

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