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The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

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Disapplication of sections 75 to 77 of the Finance Act 1986

12.  Sections 75 to 77 of the Finance Act 1986(1) (acquisition by a company of another company’s undertaking) shall not apply as regards open-ended investment companies.

(1)

Section 77 was repealed by Part VI of Schedule 19 to the Finance Act 1990 with effect from a day to be appointed.

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