VICIn ForceAct
Duties Act 2000
Part 3ACorporate collective investment vehicles
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Part 3A—Corporate collective investment vehicles
S. 251AA inserted by No. 18/2023 s. 5.
251AA Corporate collective investment vehicles
No duty is chargeable under this Act in respect of a transfer of dutiable property from either of the following to the other—
(a) a CCIV taken to be the trustee of a unit trust scheme;
(b) a person acting as a custodian of the CCIV in respect of the same unit trust scheme.
Section 3J contains general provisions regarding the application of this Act to CCIVs.
Ch. 11 Pt 4 (Heading) inserted by No. 113/2003 s. 6(b).
Part 4—Mortgage-backed securities
S. 251A inserted by No. 46/2001 s. 20.