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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Stamp Duty Reserve Tax (Tradepoint) Regulations 1995 (S.I. 1995/2051). The purpose of the amendments is to reflect the transfer of all the business of Tradepoint Financial Networks plc (now known as virt-x plc) as a recognised investment exchange to a wholly owned subsidiary, virt-x Exchange Limited. The transfer of business is effective from 25th June 2001 and, accordingly, these Regulations come into force on that date.