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

Statutory Instruments

1999 No. 3261

TAXES

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

Made

7th December 1999

Laid before the House of Commons

8th December 1999

Coming into force

6th February 2000

The Treasury, in exercise of the powers conferred on them by section 152 of the Finance Act 1995(1), hereby make the following Regulations:

(1)

1995 c. 4. Section 152(2)(b), (3)(c) and (6) was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16).