http://www.legislation.gov.uk/uksi/1999/1467/contents/made

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

Stamp duties

Tax

King's Printer of Acts of Parliament

2016-05-26

TAXES

These Regulations amend the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997 (S.I. 1997/1156) so as to provide that the exemption from stamp duty and stamp duty reserve tax for mergers of authorised unit trusts with open-ended investment companies shall extend beyond 1st July 1999.