SCHEDULES

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

Part IV U.K. General definitions

References to stock in stamp duty enactments include units under unit trust scheme U.K.

19 U.K.In the enactments relating to stamp duty—

(a) any reference to stock includes a unit under a unit trust scheme, and

(b) any reference to a stock certificate to bearer includes a certificate to bearer in relation to a unit under a unit trust scheme.