http://www.legislation.gov.uk/uksi/1997/1156/contents/made

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

Stamp duties

Tax

King's Printer of Acts of Parliament

2016-04-26

TAXES

These Regulations make provision for the application of the enactments relating to stamp duty and stamp duty reserve tax to open-ended investment companies (within the meaning of the Financial Services Act 1986 (c. 60)) which are incorporated in the United Kingdom. The Regulations secure that the enactments in question have effect in relation to open-ended investment companies in the same manner as the manner in which they have effect in relation to authorised unit trusts.

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg.3

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment No. 2) Regulations 1999

reg.4

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg.4

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment No. 2) Regulations 1999

reg.5

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg 5

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment No. 2) Regulations 1999

reg.6

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg.6

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment No. 2) Regulations 1999

reg.7

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg.9

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment) Regulations 1999

reg.3

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg. 10

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment) Regulations 1999

reg.4

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg. 2

The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

art. 167

art. 1(2)(b)

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg 4B

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001

reg 6

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg. 4A(2)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 3(2)

reg. 1(1)

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

1Citation and commencement

2Interpretation

3Application of section 57(1A) and (1B) of the Finance Act 1946 to open-ended investment companies

4Repurchase of shares by authorised corporate director

5Bearer securities issued by an open-ended investment company in a foreign currency

6Shares in open-ended investment companies dealing in interest-bearing investments

7Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty charge

8Conversion of an authorised unit trust to an open-ended investment company—exemption from stamp duty reserve tax charge

9Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty charge

10Amalgamation of an authorised unit trust with an open-ended investment company—exemption from stamp duty reserve tax charge

11Disapplication of section 42 of the Finance Act 1930

12Disapplication of sections 75 to 77 of the Finance Act 1986

1997 No. 1156

TAXES

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

Made3rd April 1997

Laid before the House of Commons7th April 1997

Coming into force28th April 1997

The Treasury, in exercise of the powers conferred on them by section 152 of the Finance Act 19951, hereby make the following Regulations: