Part IV Stamp Duties

Miscellaneous

65 Miscellaneous exemptions.

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

F2(2)

In Part VII of the M1Finance Act 1946 . . . F3, the references to a unit trust scheme shall be deemed not to include references—

(a)

to any common investment scheme under section 22 of the M2Charities Act 1960 F4or any common deposit scheme under section 22A of that ActF5or to any common investment scheme under section 24 or any common deposit scheme under section 25 of the Charities Act 1993;; or

(b)

to any unit trust scheme the units in which are, under the terms of the trust instrument relating to the scheme, required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.

(3)

No stamp duty shall be chargeable in respect of any form of application for legal aid under F6the M3Legal Aid Act 1974 or the M4Legal Aid (Scotland) Act 1967 or in respect of any form relating to the offer and acceptance of a certificate pursuant to an application for legal aid under those Acts.