# The Stamp Duty Reserve Tax (Amendment) Regulations 1992, Regulation 2


In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986—
(a) after the definition of “broker and dealer” there shall be inserted—
““European institution” has the meaning given by regulation 3 of the Banking Coordination (Second Council Directive) Regulations 1992;”;
(b) after the definition of “General Commissioners” there shall be inserted—
““investment business” has the meaning given by section 1(2) of the Financial Services Act 1986;”;
(c) at the end of the definition of “qualified dealer” there shall be added—
“or
(c) is a European institution which carries on investment business in the United Kingdom;”.

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Source: https://www.legislation.gov.uk/uksi/1992/3287/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.