Statutory Instruments
2009 No. 194
Stamp Duty
Stamp Duty Reserve Tax
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009
Made
4th February 2009
Laid before the House of Commons
4th February 2009
Coming into force
23rd February 2009
The Treasury make the following Regulations in exercise of the powers conferred on them by sections 116 and 117 of the Finance Act 1991(1).
(1)
1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8) and by paragraph 7 of Schedule 21 to the Finance Act 2007 (c. 11).