Prospective amendments

Pt. IV repealed by FA 1990, s. 132 and Sch. 19, Pt. VII, from a date to be appointed in accordance with s. 110 of that Act. (See note below).

Cross references

FA 1995, s. 152(2)(b), (3)(c): powers of Treasury to make regulations applying and adapting Pt. IV in relation to open-ended investment companies etc.

FA 1999, s. 119: powers of Treasury to make regulations exempting UK depositary interests in foreign securities from charge to stamp duty reserve tax by excluding them from definition of “chargeable securities” in Pt. IV.

SI 1997/1156: Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.