Regulation 3 Finance Act 1991

(1)

Part 4 of the Finance Act 1991^f1 (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).

Annotations

Footnotes

f1: 1991 c. 31. Section 116 was relevantly amended by S.I. 2013/504 and S.I. 2019/689.