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Statutory Instrument

The Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) (Amendment) Regulations 2000

Citation
S.I. 2000/2549
As at
Sections
2
Section 1

These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.

Section 2

(1) Regulation 3 of the Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) Regulations 1988 is amended as follows.

(2) After paragraph (b) insert

or

(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 ,

2 sections

Cite this legislation

The Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) (Amendment) Regulations 2000 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2000-2549

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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