Section 1
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme) Regulations 1992 and shall come into force on 1st March 1992.
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Statutory Instrument
The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme) Regulations 1992
Section 2
A scheme made by the Lord Chancellor in exercise of the powers conferred on him by section 42(1) of the Administration of Justice Act 1982 shall be treated as not being a unit trust scheme for the purposes of Part VII of the Finance Act 1946.
2 sections
Cite this legislation
The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme) Regulations 1992 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1992-197
Contains public sector information licensed under the Open Government Licence v3.0.
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