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1. (1) These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Eurex Clearing AG) Regulations 2011 and come into force on 1st April 2011.
(2) These Regulations have effect—
(a)for the purposes of the charge to stamp duty, in relation to instruments executed on or after 1st April 2011;
(b)for the purposes of the charge to stamp duty reserve tax—
(i)in the case of agreements to transfer traded securities or options which are not conditional, in relation to agreements made on or after 1st April 2011;
(ii)in the case of agreements to transfer traded securities or options which are conditional, in relation to agreements where the condition is satisfied on or after 1st April 2011.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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