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Citation, commencement and effect

1.—(1) These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009 and shall come into force on 23rd February 2009.

(2) These Regulations shall have effect—

(a)for the purposes of the charge to stamp duty, in relation to instruments executed on or after 23rd February 2009;

(b)for the purposes of the charge to stamp duty reserve tax—

(i)in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 23rd February 2009;

(ii)in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.