http://www.legislation.gov.uk/uksi/2000/1871/contents/made

The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2000

Stamp duties

Tax

King's Printer of Acts of Parliament

2016-07-07

TAXES

These Regulations amend the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 (S.I. 1999/2383) (“the principal Regulations”) which provide for UK depositary interests in foreign securities to be excluded from the definition of “chargeable securities” in Part IV of the Finance Act 1986 for the purposes of stamp duty reserve tax.