Regulation 28 Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A) Regulations 2011

(1)

The Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A.) Regulations 2011^f1 are amended as follows.

(2)

In regulation 2 (interpretation)^f2—

(a)

in the definitions of ““EEA central counterparty and “third country central counterparty””—

(i)

omit ““EEA central counterparty” and”;

(ii)

for “have” substitute “has”;

(b)

in the definition of “nominee”, omit “, prescribed EEA central counterparty”.

(3)

In regulation 4 (prescribed circumstances for the purposes of sections 116 and 117)^f3, in paragraph (3), omit sub-paragraph (fa).

Annotations

f1: S.I. 2011/2205.
f2: The definitions of “EEA central counterparty” and “third country central counterparty” were inserted by, and the definition of “nominee” amended by, S.I. 2013/504.
f3: Sub-paragraph (fa) was inserted by S.I. 2013/504.