SCHEDULES

SCHEDULE 19 Stamp duty and stamp duty reserve tax: unit trusts

C1Part II Stamp duty reserve tax on dealings with units in unit trusts

Annotations:
Modifications etc. (not altering text)
C1

Sch. 19 Pt. II excluded (11.5.2001 with effect as mentioned in s. 94(5) of the amending Act) by 2001 c. 9, s. 94(1)-(4)

Transitional provision

9

This Part of this Schedule applies where the surrender of the unit to the managers occurs on or after 6th February 2000.