SCHEDULES

SCHEDULE 19 U.K. Stamp duty and stamp duty reserve tax: unit trusts

Part III U.K. Minor and consequential amendments

Finance Act 1986 (c.41) U.K.

10 U.K.In section 88(1) of the Finance Act 1986 (instruments exempt from stamp duty disregarded for the purpose of repayment etc. of stamp duty reserve tax), after paragraph (b) insert—

“, or

(c) Part I of Schedule 19 to the Finance Act 1999 (transfers etc. of units in unit trusts),”.