Finance Act 1991U.K.
This section has no associated Explanatory Memorandum
2. In section 116(4)(aa) of the Finance Act 1991 M1 (investment exchanges and clearing houses: stamp duty), for the words from “Directive” to “2004” substitute “ Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 ”.
Marginal Citations
M11991 c.31; section 116(4)(aa) was inserted by paragraph 7(2) of Schedule 21 to the Finance Act 2007 (c.11).