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The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2004
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- 2004 No. 3218
- Regulation 5
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Transfers of securities to or from members of EDX London — prescribed circumstances
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5. No charge to stamp duty or to stamp duty reserve tax arises where, in order to meet an obligation to receive securities resulting from the exercise of options or the expiration of a futures contract, equity securities of a particular kind are transferred or agreed to be transferred from—
(a)a non-clearing member or a nominee of a non-clearing member to a clearing member or a nominee of a clearing member; or
(b)LCH.Clearnet or a nominee for LCH.Clearnet to a clearing member or a nominee of a clearing member.
Here, references to a clearing member are references to a clearing member in his capacity as such.
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