PART 5Consequential amendments

Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A) Regulations 201128

1

The Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A.) Regulations 201173 are amended as follows.

2

In regulation 2 (interpretation)74—

a

in the definitions of ““EEA central counterparty and “third country central counterparty””—

i

omit ““EEA central counterparty” and”;

ii

for “have” substitute “has”;

b

in the definition of “nominee”, omit “, prescribed EEA central counterparty”.

3

In regulation 4 (prescribed circumstances for the purposes of sections 116 and 117)75, in paragraph (3), omit sub-paragraph (fa).