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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Stamp duty and stamp duty reserve tax: meaning of unit trust scheme

104.—(1) In paragraph 14(2) of Schedule 19 to the Finance Act 1999 (meaning of unit trust scheme) for “the same meaning as in the Financial Services Act 1986” substitute “the meaning given by section 237(1) of the Financial Services and Markets Act 2000”.

(2) This Article has effect—

(a)for the purposes of stamp duty, in relation to any instrument executed on or after 1st December 2001;

(b)for the purposes of stamp duty reserve tax, in relation to—

(i)an agreement to transfer chargeable securities which is not conditional, if the agreement is made on or after 1st December 2001;

(ii)a conditional agreement to transfer such securities, if the condition is satisfied on or after that date;

(iii)a surrender (as referred to in Part 2 of Schedule 19 to the Finance Act 1999) which occurs on or after that date.

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