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United Kingdom Statutory Instruments


You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008 No. 914
URL: http://www.bailii.org/uk/legis/num_reg/2008/uksi_20080914_en_1.html

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The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008

Made

27th March 2008

Laid before the House of Commons

28th March 2008

Coming into force

18th April 2008

The Treasury, in exercise of the powers conferred upon them by sections 116(3) and (4) and 117 of the Finance Act 1991(1), makes the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008 and shall come into force on 18th April 2008.

Amendment of the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995

2.–(1) Amend the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995(2) as follows.

(2) In regulation 1 for "virt-x Exchange Limited" substitute "SWX Europe Limited".

(3) In regulation 2(3), in the definitions of "Board of directors", "the Exchange" and "member" for "virt-x Exchange Limited" substitute "SWX Europe Limited".

(4) In regulation 3(b) for "virt-x Exchange Limited" substitute "SWX Europe Limited".

Alan Campbell

Dave Watts

Two of the Lords Commissioners of Her Majesty´s Treasury

27th March 2008

EXPLANATORY NOTE

(This note is not part of the Order)

These Regulations amend the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995 (S.I. 1995/2051). The purpose of the amendments is to reflect the change of name of virt-x Exchange Limited to SWX Europe Limited. The change of name was effective from 3rd March 2008 and these Regulations come into force as soon as possible after that date, on 18th April 2008.

(1)

1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 200 (c. 8). Back [1]

(2)

S.I. 1995/2051, relevantly amended, and retitled, by S.I. 2001/2267. Back [2]

(3)

Regulation 2 was amended by regulation 3 of S.I. 2003/2078. Back [3]



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