122(1)  The following provisions of this Act (which apply generally to instruments executed on or after 1st October 1999)–

(a)section 109 and Schedule 12 (interest and penalties on late stamping),

(b)section 110 (interest on duty overpaid, etc.), and

(c)section 112 and Schedules 13 and 14 (general amendment of charging provisions),

do not apply to transfers or other instruments relating to units under a unit trust scheme.

122(2)  Subsection (1) does not affect the operation of those provisions in relation to stamp duty–

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