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HMRC internal manual

Company Taxation Manual

Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime: Stamp duty land tax relief (conversion of authorised unit trusts)

Under SI 2008/710, 100% relief from Stamp Duty Land Tax may be claimed for transferring property in connection with the conversion of an Authorised Unit Trust (AUT) to an open- ended investment company (OEIC) or the amalgamation of an AUT with an OEIC.

For further guidance on this issue please refer to the Stamp Duty Land Tax Manual.