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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2011 No. 665 URL: http://www.bailii.org/uk/legis/num_reg/2011/uksi_2011665_en_1.html |
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Statutory Instruments
Stamp Duty
Stamp Duty Reserve Tax
Made
7th March 2011
Laid before the House of Commons
9th March 2011
Coming into force
1st April 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 116 and 117 of the Finance Act 1991(1).
1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses)(Revocation) Regulations 2011 and come into force on 1st April 2011.
2. The Regulations specified in the Schedule to these Regulations are revoked.
Michael Fabricant
Brooks Newmark
Two of the Lords Commissioners of Her Majesty's Treasury
7th March 2011
Regulation 2
| Regulations revoked | References |
|---|---|
The Stamp Duty Reserve Tax (SWX Europe Limited) Regulations 1995 | S.I. 1995/2051 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (OM London Exchange Limited) Regulations 1999 | S.I. 1999/3262 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Jiway Limited) Regulations 2000 | S.I. 2000/2995 |
| The Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2001 | S.I. 2001/255 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2004 | S.I. 2004/3218 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses)(Eurex Clearing AG) Regulations 2007 | S.I. 2007/1097 |
| The Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2008 | S.I. 2008/52 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2008 | S.I. 2008/2777 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.2) 2008 | S.I. 2008/3235 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2009 | S.I. 2009/35 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.4) 2009 | S.I. 2009/1115 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.5) 2009 | S.I. 2009/1344 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.11) 2009 | S.I. 2009/1832 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.12) 2009 | S.I. 2009/2954 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.13) 2009 | S.I. 2009/2975 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.14) 2009 | S.I. 2009/2976 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.15) 2009 | S.I. 2009/2977 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Over the Counter) Regulations 2009 | S.I. 2009/3088 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2010 | S.I. 2010/1818 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.2) 2010 | S.I. 2010/1819 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Over the Counter) Regulations 2010 | S.I. 2010/1824 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.3) 2010 | S.I. 2010/1877 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.4) 2010 | S.I. 2010/1897 |
| The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.5) 2010 | S.I. 2010/2236 |
(This note is not part of the Regulations)
These Regulations give relief from stamp duty and stamp duty reserve tax ("SDRT") to those markets listed in the Schedule. The relief applies to prescribed recognised clearing houses and investment exchanges that fulfil a number of transactional conditions in order to be eligible for the relief.
Regulation 1 provides for citation and commencement
Regulation 2 revokes the instruments specified in the Schedule.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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). Sections 116(1)(b) and 117(1)(b) were amended by section 65 of the Finance Act 2010 (c. 13).
