# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 3: Finance Act 1991


(1) Part 4 of the Finance Act 1991 (stamp duty and stamp duty reserve tax) is amended as follows.
(2) In section 116—
(a) for subsection (4)(b)(id) and (ie) substitute—
“(id) a Gibraltar regulated market (within the meaning given by Article 26(11)(b)(i) of that Regulation);
(ie) a Gibraltar multilateral trading facility (within the meaning given by Article 26(11)(b)(ii) of that Regulation);”;
(b) omit subsection (5).

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Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/3 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.