The Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013
1Citation and commencement
2Amendment of Part IV of the Finance Act 1986
3After section 90(7A) insert— (7B) Section 87 above does not...
4Amendment of Part IV of Schedule 13 to the Finance Act 1999
5After paragraph 25 insert— (1) Subject to sub-paragraph (3), stamp duty is not chargeable...
2013 No. 1401
Stamp Duty
Stamp Duty Reserve Tax

The Stamp Duty and Stamp Duty Reserve Tax (Collective Investment Schemes) (Exemptions) Regulations 2013

Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 217(1) to (4) and (7) of the Finance Act 20121, makes the following Regulations: