Chwilio Deddfwriaeth

The Taxes (Amendments) (EU Exit) Regulations 2019

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001

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26.—(1) The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001(1) are amended as follows.

(2) In regulation 2(1)—

(a)in the definition of “qualifying EEA investment company”, in paragraph (b) after “public” insert “in the UK or”;

(b)in the definition of “qualifying EEA open-ended investment company”, in paragraph (c) after “public” insert “in the UK or”;

(c)omit the definition of “recognised scheme”;

(d)insert at the appropriate place—

“relevant authority” means—

(a)

the government of the United Kingdom, of Northern Ireland, or of any country outside the United Kingdom,

(b)

a local authority in the United Kingdom or elsewhere,

(c)

any international organisation the members of which include the United Kingdom or a member State;;

(e)for the definition of “UCITS” substitute—

“UCITS” means—

(a)

a UCITS within the meaning given by section 236A of the Financial Services and Markets Act 2000, or

(b)

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(2),.

(3) In regulation 2(2), in Condition 5—

(a)in paragraph (a) for “recognised scheme” substitute “UCITS and is a recognised scheme for the purposes of Part 17 of the Financial Services and Markets Act 2000(3)”;

(b)for paragraph (c) substitute—

(c)units in a UCITS formed under the laws of a member State which has been authorised by the competent authorities of that member State and is a recognised scheme for the purposes of Part 17 of the Financial Services and Markets Act 2000,;

(c)for paragraph (g) substitute—

(g)loan stock, bonds and other instruments—

(i)creating or acknowledging indebtedness, and

(ii)issued by or on behalf of a relevant authority..

(2)

OJ L No. 302, 17.11.2009, p.32. Directive 2009/65/EC was amended by Directive 2014/91/EU, OJ L No. 257, 28.08.2014, p.186.

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