Finance Act, 1990
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Exemption from stamp duty on capital companies for UCITS. |
115.—Chapter II of Part IV of the Finance Act, 1973 , is hereby amended by the insertion of the following section after section 67: | |
“Restriction of application (Chapter II). | ||
67A.—This Chapter shall not apply to any undertaking for collective investment in transferable securities (UCITS) to which Council Directive 85/611/EEC* of 20 December 1985, and any Directive amending that Council Directive, relates.”. | ||