{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/818",
  "legislation_title": "The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Finance Act 1986",
  "text": "(1) Part 3 of the Finance Act 1986 (stamp duty) is amended as follows.\n(2) In section 80B(2)—\n(a) in the definition of “multilateral trading facility”—\n(i) for paragraph (c) substitute—\n“(c) a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation;”;\n(ii) omit the words from “and in paragraph (c)” to the end;\n(b) in the definition of “regulated market” for paragraph (c) substitute—\n“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 41. Section 80B was inserted by section 97(1) of the Finance Act 1997 (c. 16) and relevantly amended by S.I. 2019/515."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation (EU) No. 600/2014 is amended by S.I. 2018/1403 (as that instrument is amended by S.I. 2019/710)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/818/regulation/2",
    "retrieved_at": "2026-10-28T22:41:47.664777+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}