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The Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011
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Statutory Instruments
2011 No. 1085
Stamp Duty
Stamp Duty Reserve Tax
The Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011
Made
5th April 2011
Laid before the House of Commons
6th April 2011
Coming into force
27th April 2011
The Treasury make the following Regulations in exercise of the powers conferred by section 80B(3)(b) of the Finance Act 1986(1).
Citation and commencement
1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011 and shall come into force on 27th April 2011.
Specification of a recognised foreign exchange within section 80B(3) of the Finance Act 1986
2. The SIX Swiss Exchange AG is a market which is specified as a recognised foreign exchange within the meaning of section 80B(3) of the Finance Act 1986.
Michael Fabricant
Angela Watkinson
Two of the Lords Commissioners of Her Majesty’s Treasury
5th April 2011
EXPLANATORY NOTE
(This note is not part of the Regulation)
These Regulations specify the market known as the SIX Swiss Exchange AG as a recognised foreign exchange for the purposes of stamp duty and stamp duty reserve tax relief.
Regulation 1 provides for the citation and commencement of these regulations.
Regulation 2 specifies that the SIX Swiss Exchange AG is a recognised foreign exchange within the meaning of section 80B(3) of the Finance Act 1986.
In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as no impact on the private or voluntary sectors is foreseen.
(1)
1986 c. 41: section 80B was inserted by section 97(1) of the Finance Act 1997 (c.16).
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