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Citation, commencement and effect

1.—(1) These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) 2010 and come into force on 4th October 2010.

(2) These Regulations have effect—

(a)for the purposes of the charge to stamp duty, in relation to instruments executed on or after 4th October 2010;

(b)for the purposes of the charge to stamp duty reserve tax—

(i)in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 4th October 2010;

(ii)in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.