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The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002
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Statutory Instruments
2002 No. 1975
TAXES
The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002
Made
25th July 2002
Laid before the House of Commons
25th July 2002
Coming into force
26th July 2002
The Treasury, in exercise of the powers conferred upon them by section 117(1) of the Finance Act 2002(1), hereby make the following Regulations:
1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002 and shall come into force on 26th July 2002.
2. The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as OFEX.
Ian Pearson
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2002
Explanatory Note
(This note is not part of the Regulations)
These Regulations extend the stamp duty and stamp duty reserve tax exemptions for sales of stock to intermediaries and for repurchases and stock lending (sections 80A, 80C, 88A and 89AA of the Finance Act 1986 (c. 41)) to the market known as OFEX.
(1)
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