# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 23: The Stamp Duty Reserve Tax Regulations 1986

Extent: E+W+S+N.I.

(1) The Stamp Duty Reserve Tax Regulations 1986 are amended as follows.
(2) In regulation 2 for the definition of “EEA regulated market” substitute—
““EEA regulated market” means an EU regulated market within the meaning of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments;”.

---
Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/23 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.