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The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1156
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3.Application of section 57(1A) and (1B) of the Finance Act 1946 to open-ended investment companies
5.Bearer securities issued by an open-ended investment company in a foreign currency
6.Shares in open-ended investment companies dealing in interest-bearing investments
7.Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty charge
8.Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty reserve tax charge
9.Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty charge
10.Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty reserve tax charge
12.Disapplication of sections 75 to 77 of the Finance Act 1986
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