Section 269

No estate, inheritance, succession or similar tax shall be levied in respect of a collective investment scheme or collective investment scheme interest or in respect of the transfer of any collective investment scheme interest.

Notwithstanding anything in the Stamp Act (Chapter 34), duty shall not be chargeable on any of the following -

fa)

instruments relating to transfers of any property to or by any collective investment scheme;

{b)

instruments relating to transactions in respect of any collective investment scheme interest;

fc)

instruments relating in any way to the assets, or activities of a collective investment scheme.

Expressions used in subsection (3) have the same meaning as in the

Stamp Act (Chapter 34).

No filing, return or financial information shall be required from any collective investment scheme in relation to any taxation, duty or other levy in respect of which relief is granted under this section.

Repeal of S 31/2001, S 18/2001.