The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) (Amendment) Regulations 2006
1Citation and commencement
2Amendment of the Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001
3For regulation 2 (interpretation) substitute— Interpretation (1) In these Regulations— “feeder fund” means a feeder fund...

2006 No. 746

STAMP DUTY
STAMP DUTY RESERVE TAX

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) (Amendment) Regulations 2006

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred upon them by paragraph 6A(4) of Schedule 19 to the Finance Act 19991.