Reset to Today

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

Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

Alternative versions

  1. Point in time
    2005-06-06

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