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The Taxes (Amendments) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The Taxes (Amendments) (EU Exit) Regulations 2019, Section 23. Help about Changes to Legislation

The Stamp Duty Reserve Tax Regulations 1986U.K.

This section has no associated Explanatory Memorandum

23.—(1) The Stamp Duty Reserve Tax Regulations 1986(1) are amended as follows.

(2) In regulation 2 for the definition of “EEA regulated market” substitute—

“EEA regulated market” means an EU 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;.

Commencement Information

I1Reg. 23 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

S.I. 1986/1711; relevant amending instrument are S.I. 1997/2430, S.I. 2001/3629.

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