122 Stamp duty and stamp duty reserve tax: unit trusts
Finance Act 1999 (1999 c 16) | Legislation

Units in unit trusts

122  Stamp duty and stamp duty reserve tax: unit trusts

(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

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