http://www.legislation.gov.uk/uksi/2004/2421/note/madeThe Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004Stamp dutiesTaxKing's Printer of Acts of Parliament2011-07-04TAXES 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 the Alternative Investment Market. (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 the Alternative Investment Market.

These Regulations do not impose new costs on business.