Whoppo is spot on... Can not have a stock, or a vertical fore grip without having it classified as an SBR and it must have the tax stamp. Otherwise you get on the side of the BATFE you don't want to be on...
*edit*
After pondering this for a few minutes... Owning the 15-22P and the 15-22 may even be considered "Intent" by the BATFE. For example, if I purchase a MP-5 Kurtz forward grip for my GSG 5-PK, even if it's new in the package, never installed, that is still
considered "Intent" by the BATFE and is a Felony as such. So owning both the 15-22 and 15-22P could be construed by the BATFE
as said "Intent" because you could easily swap uppers/lowers and make it an SBR.
That's treading Dangerous Ground because the BATFE makes up the rules as they go along.