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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
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Stamp duty: mergers of authorised unit trusts
99.—(1) In section 95(4) (mergers of authorised unit trusts) in the definition of “authorised unit trust” for “78 of the Financial Services Act 1986” substitute “243 of the Financial Services and Markets Act 2000”.
(2) This Article has effect in relation to any instrument executed on or after 1st December 2001.
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