Stamp duty reserve tax: mergers of authorised unit trusts
101.—(1) In section 100(4) (mergers of authorised unit trusts) in the definition of “authorised unit trust” for “78 of the Financial Services Act 1986” substitute “243 of the Financial Services and Markets Act 2000”.
(2) This Article has effect in relation to—
(a)an agreement to transfer chargeable securities which is not conditional, if the agreement is made on or after 1st December 2001;
(b)a conditional agreement to transfer such securities, if the condition is satisfied on or after that date.