2006 No. 746
STAMP DUTY
STAMP DUTY RESERVE TAX
The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) (Amendment) Regulations 2006
Made 15th March 2006
Laid before the House of Commons 15th March 2006
Coming into force 6th April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred upon them by paragraph 6A(4) of Schedule 19 to the Finance Act 1999.
1999 c. 16. Paragraph 6A was inserted by section 93(4) of the Finance Act 2001 (c. 9) and sub-paragraph (4) was substituted by paragraph 46(2) of Schedule 35 to the Finance Act 2004 (c. 12).