SDRT Customer Newsletter - May 2001
New SDRT exemption with effect from 6th April 2001 for units in Unit Trusts
and shares in Open-Ended Investment Companies (OEICs) held within Individual
Pension Accounts (IPAs).
SDRT Customer Newsletter - Issue No.2 dated July 2002
revised process for dealing with Unit Trust and OEIC Monthly Notices under
Schedule 19 FA 1999, and the implementation of new assurance procedures.
SDRT Customer Newsletter - Issue No.3 dated April 2003
updated guidance for repayment claims where multiple CREST transactions
are in point (i.e. where an individual reclaim relates to 15 or more Crest
Transaction ID’s).
SDRT Customer Newsletter - Issue no.6 dated
February 2004 guidance on Unit Trust and OEIC Monthly Notices under
Schedule 19 FA 1999 that involve cancelled/altered deals resulting in
a negative quantity of issues and/or surrenders.
SDRT Customer Newsletter - Issue no.7 dated
October 2004
guidance on Stamp Duty/SDRT implications involving amalgamations and mergers
of Unit Trusts and OEIC's following the special commissioners decision
in Save & Prosper Ltd v CIR (Sp.C 251).
