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Finance Act 1999
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Finance Act 1999, Part I is up to date with all changes known to be in force on or before 01 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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Changes and effects yet to be applied to Schedule 19 Part I:
Part IU.K. Abolition of stamp duty on transfers etc. of units in unit trusts
1(1)No stamp duty is chargeable on a transfer or other instrument relating to a unit under a unit trust scheme.U.K.
(2)Sub-paragraph (1) does not affect any charge to stamp duty—
(a)on a conveyance or transfer on sale of property other than units under a unit trust scheme in relation to which such units form the whole or part of the consideration, or
(b)under Schedule 15 to this Act (bearer instruments).
(3)This paragraph has effect in relation to instruments executed on or after 6th February 2000.
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