Stamp Duty Land Tax Manual

SDLTM31500 - Application

Companies: Open-ended investment companies

Open-ended investment companies, 바카라 사이트˜OEICs바카라 사이트™, are bodies corporate and companies for thepurposes of stamp duty land tax.

The Treasury has power to make regulations varying the stamp duty land tax treatment ofOEICs but no such regulations have been made to date.