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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 6
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Shares in open-ended investment companies dealing in interest-bearing investments
6.—(1) Stamp duty shall not be chargeable on any transfer of shares of an open-ended investment company to which this regulation applies.
(2) This regulation applies to any open-ended investment company under whose prospectus or instrument of incorporation funds of the company—
(a)cannot be invested in such a way that income can arise to the company which will be chargeable to tax otherwise than under Case III of Schedule D, and
(b)cannot be invested in any investment on the transfer of which ad valorem stamp duty would be chargeable.
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