Finance Act 2010

FA 1999E+W+S+N.I.

15(1)Schedule 19 to FA 1999 (stamp duty and stamp duty reserve tax: unit trusts) is amended as follows.E+W+S+N.I.

(2)In paragraph 6(3)—

(a)in paragraph (a), for “a body of persons established for charitable purposes only” substitute “ a charitable company ”, and

(b)in paragraph (b), for “a trust established for those purposes only” substitute “ a charitable trust ”.

(3)In paragraph 15(c), for “bodies of persons established for charitable purposes only or trustees of trusts so established” substitute “ charitable companies or trustees of charitable trusts ”.