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

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

5.  Bearer securities issued by an open-ended investment company in a currency other than sterling shall be treated, for the purposes of the enactments relating to stamp duty and of Part IV of the Finance Act 1986, as if the securities had been issued in sterling.

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