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3.—(1) The Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014(1) are amended as follows.
(2) In regulation 2—
(a)omit the definitions of “multilateral trading facility” and “regulated market”; and
(b)insert at the appropriate places—
““multilateral trading facility” means—
a UK multilateral trading facility, within the meaning of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments;
an EU multilateral trading facility, within the meaning of that Regulation; or
a multilateral system, operated by an investment firm or a market operator, which brings together multiple third-party buying and selling interests in financial instruments (in the system and in accordance with non-discretionary rules) in a way which results in a contract in accordance with Part 2 of the Financial Services (Markets in Financial Instruments) Act 2018 of Gibraltar,
and in paragraph (c) “multilateral system”, “investment firm”, “market operator” and “financial instrument” have the same meanings as they have for the purposes of that Regulation;;”;
““regulated market” means—
a UK regulated market, within the meaning of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments;
an EU regulated market, within the meaning of that Regulation; or
a regulated market, within the meaning of that Regulation, which is authorised and functions regularly and in accordance with Part 3 of the Financial Services (Markets in Financial Instruments) Act 2018 of Gibraltar;”;
““UCITS” means—
a UCITS within the meaning given by section 236A of the Financial Services and Markets Act 2000(2); or
an undertaking established in Gibraltar which is a UCITS under the law of Gibraltar which implemented Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities(3). ”.
(3) In regulation 5, for paragraph (b) substitute—
“(b)is a UCITS.”.
S.I. 2014/911, amended by S.I. 2017/701.
2000 c. 8. Section 236A was inserted by regulation 6 of the Collective Investment Schemes (Amendment etc) (EU Exit) Regulations 2019 (S.I. 2019/325).
OJ No. L 302, 17.11.2009, p.32. Directive 2009/65/EC was amended by Directive 2014/91/EU, OJ No. L 257, 28.8.2014, p.186.
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