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STATUTORY INSTRUMENTS
2001 No. 2267
TAXES
The Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001
| |
Made |
21st June 2001 | |
| |
Laid before the House of Commons |
21st June 2001 | |
| |
Coming into force |
25th June 2001 | |
The Treasury, in exercise of the powers conferred upon them by sections 116(3) and (4) and 117 of the Finance Act 1991[1], hereby make the following Regulations:
Citation and commencement
1.
These Regulations may be cited as the Stamp Duty Reserve Tax (Tradepoint) (Amendment) Regulations 2001 and shall come into force on 25th June 2001.
Amendments to the Stamp Duty Reserve Tax (Tradepoint) Regulations 1995
2.
- (1) Amend the Stamp Duty Reserve Tax (Tradepoint) Regulations 1995[2] as follows.
(2) In regulation 1 for "Tradepoint" substitute "virt-x Exchange Limited".
(3) In regulation 2 -
(a) in the definitions of "Board of Directors" and "member" for "Tradepoint" substitute "virt-x Exchange Limited";
(b) in the definition of "the Exchange" for "Tradepoint Investment Exchange" substitute "the exchange operated by virt-x Exchange Limited";
(c) omit the definition of "Tradepoint".
(4) In regulation 3(b) for "Tradepoint" substitute "virt-x Exchange Limited".
John Heppell
Tony McNulty
Two of the Lords Commissioners of Her Majesty's Treasury
21st June 2001
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Stamp Duty Reserve Tax (Tradepoint) Regulations 1995 (S.I. 1995/2051). The purpose of the amendments is to reflect the transfer of all the business of Tradepoint Financial Networks plc (now known as virt-x plc) as a recognised investment exchange to a wholly owned subsidiary, virt-x Exchange Limited. The transfer of business is effective from 25th June 2001 and, accordingly, these Regulations come into force on that date.
Notes:
[1]
1991 c. 31.back
[2]
S.I. 1995/2051.back
ISBN
0 11 029650 8
| © Crown copyright 2001 |
Prepared
10 July 2001
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