PART 5Consequential amendments

Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A) Regulations 2011

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).

(2)

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.

(3)

Sub-paragraph (fa) was inserted by S.I. 2013/504.