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Part II Stamp duty reserve tax on dealings with units in unit trustsF1

United Kingdom Repealed

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  • Sch. 17 para. 6 - 8 Sch. 19 Pt. 1-III repealed (prosp.) by Finance Act 1999 s. 123(3) s. 123(4) 139 Sch. 20 Pt. 5(6) Note
  • Sch. 19 Pt. 4 para. 14 15 16 17 repealed in part (prosp.)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))
  1. Charge to tax
  2. Rate of tax
  3. Proportionate reduction of tax by reference to units issued
  4. Proportionate reduction of tax by reference to assets held
  5. Exclusion of charge in certain cases of change of ownership
  6. Exclusion of charge in case of in specie redemption
  7. Interpretation
  8. Transitional provision

Annotations

Textual amendments

F1

Sch. 19 Pt. 2 omitted (with effect in accordance with s. 114(4) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 114(1)