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.