- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1999, Cross Heading: Treatment of umbrella schemes is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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18(1)For the purposes of the enactments relating to stamp duty and the enactments relating to stamp duty reserve tax each of the parts of an umbrella scheme is regarded as a unit trust scheme and the scheme as a whole is not so regarded.U.K.
(2)An “umbrella scheme” means a unit trust scheme—
(a)which provides arrangements for separate pooling of the contributions of participants and of the profits or income out of which payments are to be made to them, and
(b)under which the participants are entitled to exchange rights in one pool for rights in another;
and a “part of an umbrella scheme” means such of the arrangements as relate to a separate pool.
(3)In relation to a part of an umbrella scheme—
(a)any reference to the trust property has effect as a reference to such of the trust property as under the arrangements forms part of the separate pool to which the part of the umbrella scheme relates, and
(b)any reference to a unit holder has effect as a reference to a person for the time being having rights in that separate pool.
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