1986 c. 41. Section 80B was inserted by section 97(1) of the Finance Act 1997 (c. 16) and relevantly amended by S.I. 2019/515.

Regulation (EU) No. 600/2014 is amended by S.I. 2018/1403 (as that instrument is amended by S.I. 2019/710).

http://www.legislation.gov.uk/uksi/2019/818/regulation/2/madeThe Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019enKing's Printer of Acts of Parliament2019-04-05EXITING THE EUROPEAN UNIONSTAMP DUTYSTAMP DUTY RESERVE TAXTAXESThese Regulations amend various provisions of tax legislation to ensure the effective operation of that legislation after the withdrawal of the United Kingdom from the European Union.PART 2Amendments to primary legislation2Finance Act 19861

Part 3 of the Finance Act 1986 (stamp duty) is amended as follows.

2

In section 80B(2)—

a

in the definition of “multilateral trading facility”—

i

for paragraph (c) substitute—

c

a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation;

;

ii

omit the words from “and in paragraph (c)” to the end;

b

in the definition of “regulated market” for paragraph (c) substitute—

c

a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;

.

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Part 3 of the Finance Act 1986
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