The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment) Regulations 1999

• Citation: S.I. 1999/1467
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment) Regulations 1999 and shall come into force on 16th June 1999.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997 and “regulation” means a regulation of the principal Regulations.

Section 3 Amendments to the principal Regulations

In regulation 9(4)–

(a) the word “but” immediately following sub-paragraph (a) shall be omitted;

(b) sub-paragraph (b) shall be omitted.

Section 4 Amendments to the principal Regulations

In each of sub-paragraphs (a) and (b) of regulation 10(4) the words “but before 1st July 1999” shall be omitted.