
1 
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.
2 

(1) Regulation 3 of the Stamp Duty and Stamp Duty Reserve Tax (Definitions of Unit Trust Scheme) Regulations 1988 is amended as follows.
(2) After paragraph (b) insert“or
(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000,”.
Greg Pope
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
20th September 2000