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SDRT
Provision
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Stamp duty reserve tax
– a charge of such amount or at such rate as is determined by the
AFM to be made as a provision for SDRT for which the ICVC may become
liable under the Stamp Duty and Stamp Duty Reserve Tax (Open Ended
Investment Companies)(Amendment No.2) Regulations 2000 or the
trustee may become liable under Schedule 19 to the Finance Act 1999
in respect of a surrender of units to the AFM.
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SFA
|
The Securities and
Futures Authority Ltd
|
|
SRO
|
Self Regulatory
Organisation
|
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SUP
|
The FSA’s
Supervision Manual
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SYSC
|
The part of the
Handbook in High Level Standards which has the title “Senior
Manager Arrangements, Systems and Controls”.
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