http://www.legislation.gov.uk/id/uksi/1997/1156

http://www.legislation.gov.uk/uksi/1997/1156/regulation/3/made

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

Stamp duties

Tax

King's Printer of Acts of Parliament

2016-04-26

TAXES

These Regulations make provision for the application of the enactments relating to stamp duty and stamp duty reserve tax to open-ended investment companies (within the meaning of the Financial Services Act 1986 (c. 60)) which are incorporated in the United Kingdom. The Regulations secure that the enactments in question have effect in relation to open-ended investment companies in the same manner as the manner in which they have effect in relation to authorised unit trusts.

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg.3

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

reg.4

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg 4B

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001

reg 6

The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997

reg. 4A(2)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 3(2)

reg. 1(1)

Application of section 57(1A) and (1B) of the Finance Act 1946 to open-ended investment companies3

Section 57(1A) and (1B) of the Finance Act 19468 (regulatory powers) shall have effect in relation to open-ended investment companies as they have effect in relation to unit trust schemes.