Regulation 29 Stamp Duty and Stamp Duty Reserve Tax (European Central Counterparty N.V.) Regulations 2014

(1)

The Stamp Duty and Stamp Duty Reserve Tax (European Central Counterparty N.V.) Regulations 2014^f1 are amended as follows.

(2)

In regulation 2 (interpretation)—

(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 section 116 and 117), in paragraph (6), omit sub-paragraph (g).

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