
1 
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme) Regulations 1992 and shall come into force on 1st March 1992.
2 
A scheme made by the Lord Chancellor in exercise of the powers conferred on him by section 42(1) of the Administration of Justice Act 1982 shall be treated as not being a unit trust scheme for the purposes of Part VII of the Finance Act 1946.
Irvine Patnick
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
6th February 1992