The Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) (Amendment) Regulations 1999
These Regulations amend the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997 (S.I. 1997/1156) so as to provide that the exemption from stamp duty and stamp duty reserve tax for mergers of authorised unit trusts with open-ended investment companies shall extend beyond 1st July 1999.