28.—(1) The Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A.) Regulations 2011(1) are amended as follows.
(2) In regulation 2 (interpretation)(2)—
(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)(3), in paragraph (3), omit sub-paragraph (fa).
The definitions of “EEA central counterparty” and “third country central counterparty” were inserted by, and the definition of “nominee” amended by, S.I. 2013/504.
Sub-paragraph (fa) was inserted by S.I. 2013/504.