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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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SDRT provision

a charge of such amount or at such rate as is determined by the authorised fund manager to be made as a provision for stamp duty reserve tax for which the ICVC may become liable under the Stamp Duty and Stamp Duty Reserve Tax (Open-Ended Investment Companies)(Amendment No.2) Regulations 2000 or the trustee may become liable under Schedule 19to the Finance Act 1999 in respect of a surrender of units to the authorised fund manager.5