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2.—(1) The Stamp Duty Reserve Tax (UK Depositary Interest in Foreign Securities) Regulations 1999(1) are amended as follows.
(2) In regulation 2—
(a)the definition of “collective investment scheme”(2); and
(b)paragraph (c) of the definition of “foreign securities”(3);
are revoked.
S.I. 1999/2383. The relevant amendments are those made by regulation 3 of S.I. 2000/1871, article 186 of S.I. 2001/3629, paragraph 23 of Part 2 of Schedule 7 to S.I. 2001/3755 and regulation 2 of S.I. 2001/3779.
This definition was amended by article 186 of S.I. 2001/3629.
This definition was amended by regulation 3 of S.I. 2000/871, paragraph 23 of Part 2 of Schedule 7 to S.I. 2001/3755 and regulation 2 of S.I. 2001/3779.
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