SCHEDULES

SCHEDULE 7U.K.Stamp Duty Reserve Tax

Charities etc.U.K.

6(1)In section 90, at the end there shall be added —U.K.

(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.