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1.—(1) These Regulations may be cited as the Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 and come into force on 14th August 2014.
(2) The amendments provided by these Regulations have effect in relation to any surrender made or effected on or after 30th March 2014.
(3) In paragraph (2) the reference to “surrender” is to be read in accordance with paragraph 2 of Schedule 19 to the Finance Act 1999(1) (surrender of units to managers) and in accordance with that paragraph as modified in relation to open-ended investment companies by the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997(2).
1999 c. 16. Paragraph 2(4) was amended by section 93(2), (6) of the Finance Act 2001 (c. 9). Part 2 of Schedule 19 to the Finance Act 1999 was repealed by section 114 of the Finance Act 2014 (c. 26) .
S.I. 1997/1156, amended by S.I. 1999/3261; there are other amending instruments but none is relevant.
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