SCHEDULES
SCHEDULE 7Stamp Duty Reserve Tax
Charities etc.
6
1
In section 90, at the end there shall be added —
7
Section 87 above shall not apply as regards an agreement to transfer securities to —
a
a body of persons established for charitable purposes only, or
b
the trustees of a trust so established, or
c
the Trustees of the National Heritage Memorial Fund, or
d
the Historic Buildings and Monuments Commission for England.
2
This paragraph shall be deemed always to have had effect.