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 ”.

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Commencement Information

I1Sch. 6 para. 15(2) in force at 8.3.2012 with effect as mentioned in art. 10 of the commencing S.I. by S.I. 2012/736, art. 10

I2Sch. 6 para. 15(3) in force at 1.4.2012 by S.I. 2012/736, art. 11