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The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008

S.I. 2008/914 · Made 27 March 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Taxes

Made 27th March 2008

Laid before the House of Commons 28th March 2008

Coming into force 18th April 2008

The Treasury, in exercise of the powers conferred upon them by sections 116(3) and (4) and 117 of the Finance Act 1991f1, makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 200 (c. 8).

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008 and shall come into force on 18th April 2008.

2Amendment of the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995

(1)

Amend the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995f1 as follows.

(2)

In regulation 1 for “virt-x Exchange Limited” substitute “SWX Europe Limited”.

(3)

In regulation 2f2, in the definitions of “Board of directors”, “the Exchange” and “member” for “virt-x Exchange Limited” substitute “SWX Europe Limited”.

(4)

In regulation 3(b) for “virt-x Exchange Limited” substitute “SWX Europe Limited”.

Signature

Alan Campbell

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

27th March 2008

Explanatory note

(This note is not part of the Order)

These Regulations amend the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995 (S.I. 1995/2051). The purpose of the amendments is to reflect the change of name of virt-x Exchange Limited to SWX Europe Limited. The change of name was effective from 3rd March 2008 and these Regulations come into force as soon as possible after that date, on 18th April 2008.