# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 10: Stamp duty reserve tax: interpretation

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

(1) In section 99(5B) (interpretation) for the words from “In this subsection” to the end substitute “In this subsection “an authorised unit trust scheme”, “collective investment scheme” and “an open-ended investment company” have the same meanings as in Part 17 of the Financial Services and Markets Act 2000.”.
(2) This Article has effect in relation to—
(a) an agreement to transfer chargeable securities which is not conditional, if the agreement is made on or after 1st December 2001;
(b) a conditional agreement to transfer such securities, if the condition is satisfied on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2001/3629/article/10 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.