The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007
S.I. 2007/458 · Made 19 February 2007
stamp duty
stamp duty reserve tax
Made 19th February 2007
Laid before House of Commons 20th February 2007
Coming into force 13th March 2007
The Treasury make the following Regulations in exercise of the powers conferred upon them by section 50(1) and (4) of the Finance (No.2) Act 2005f1:
Annotations to the whole text
Footnotes
- f1
Contents
1Citation and commencement
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007 and shall come into force on 13th March 2007.
2Amendment of S.I. 2006/139
In regulation 2(1) of the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006f1 (extended application of provisions specified in section 50(2) of the Finance (No.2) Act 2005) for “Instinet CHi-X and operated by Instinet Europe Limited” substitute “Instinet Chi-X and operated by Instinet Chi-X Limited”.
Signature
Kevin Brennan
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
19th February 2007
Explanatory note
(This note is not part of the Regulations)
These Regulations amend the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (the “principal Regulations”).
Regulation 1 provides for citation and commencement.
Regulation 2 amends the principal Regulations in respect of the name of the company operating the multilateral trading facility and contains a minor amendment of a drafting nature.
These Regulations do not impose new costs on business.