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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
- Regulation 3
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Application of section 57(1A) and (1B) of the Finance Act 1946 to open-ended investment companies
3. Section 57(1A) and (1B) of the Finance Act 1946(1) (regulatory powers) shall have effect in relation to open-ended investment companies as they have effect in relation to unit trust schemes.
(1)
Subsections (1A) and (1B) were inserted by section 48(c) of the Finance Act 1987 (c. 16).
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