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Finance Act 1999
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Finance Act 1999, Paragraph 15 is up to date with all changes known to be in force on or before 06 March 2025. 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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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 [F1, section 24 of the Charities Act 1993 or section 96 of the Charities Act 2011,]
(b)a common deposit scheme under section 22A of the Charities Act 1960 [F2, section 25 of the Charities Act 1993 or section 100 of the Charities Act 2011], or
(c)a unit trust scheme the units in which are under the terms of the trust instrument required to be held only by [F3charitable companies or trustees of charitable trusts].
Textual Amendments
F1Words in Sch. 19 para. 15(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 81(a) (with s. 20(2), Sch. 8)
F2Words in Sch. 19 para. 15(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 81(b) (with s. 20(2), Sch. 8)
F3Words in Sch. 19 para. 15(c) substituted (1.4.2012) by Finance Act 2010 (c. 13), Sch. 6 paras. 15(3), 34(2); S.I. 2012/736, art. 11
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