SCHEDULES
SCHEDULE 19 Stamp duty and stamp duty reserve tax: unit trusts
Part IV General definitions
References to stock in stamp duty enactments include units under unit trust scheme
19
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.