Regulation 2 Finance Act 1986

(1)

Part 3 of the Finance Act 1986^f1 (stamp duty) is amended as follows.

(2)

In section 80B(2)—

(a)

in the definition of “multilateral trading facility”—

(i)

for paragraph (c) substitute—

“(c)
a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation^f2;”;

(ii)

omit the words from “and in paragraph (c)” to the end;

(b)

in the definition of “regulated market” for paragraph (c) substitute—

“(c)
a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;”.

Annotations

f1: 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.
f2: Regulation (EU) No. 600/2014 is amended by S.I. 2018/1403 (as that instrument is amended by S.I. 2019/710).