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The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004

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Extended application of provisions specified in section 117(2) of the Finance Act 2002

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2.  The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as the Alternative Investment Market established under the rules of the London Stock Exchange plc.

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