15U.K.References in the enactments relating to stamp duty and the enactments relating to stamp duty reserve tax to a unit trust scheme do not include—
(a)a common investment scheme under section 22 of the M1Charities Act 1960, section 25 of the M2Charities Act (Northern Ireland) 1964, or section 24 of the M3Charities Act 1993,
(b)a common deposit scheme under section 22A of the Charities Act 1960 or section 25 of the Charities Act 1993, or
(c)a unit trust scheme the units in which are under the terms of the trust instrument required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.