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HMRC internal manual

Stamp Taxes on Shares Manual

Collectives: The Schedule 19 charge: Relevant two-week period

A relevant two-week period in relation to a surrender of a unit in a unit trust or a share in an open-ended investment company means the period from the beginning of the week in which the surrender occurs to the end of the following week.

A week means a period of seven days beginning with a Sunday (FA99/SCH19/PARA 4(2)).

See STSM101020 for the meaning of a unit trust.

See STSM101050 for the meaning of an Open-Ended Investment Company (OEIC).